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Hello Santosh,
Sam Higginbottom University of Agriculture, Technology and Sciences (SHUATS), Allahabad is an UGC approved university. So, you are eligible to appear for UGC NET exam with M.Com. Degree from that university. You can get the complete details related to the exam from here - https://s64833.wordpress.com/2018/05/16/key-factors-of-ugc-net-exam-must-read/
As you have 74% aggregate marks in Masters, you fulfill the educational criteria of the UGC NET exam. If you want to apply for NET JRF then you have to fulfill the age criteria also I. e. your age must not more than 30 years if you belong to General category or if you are from reserved categories then you will get the relaxation of 5 years in age criteria. For Assistant Professor, there is no age limit.

Hello Swapnil,
Let me first explain the dynamics of lateral admission. These admissions are given basically against the seats which are lying vacant when the students pass out from 1st year and go to the second year. In addition to this some super numery seats are also allotted for lateral admission. Generally speaking, IITs do not allow lateral admission but have declared Diploma equivalent of class 12th and hence Diploma holders can compete along with the class 12th passed students for admission to IITs by following normal procedure. Different states have different procedures for lateral admission. Some states give lateral admissions based on the marks of Diploma, on the other hand, some states conduct an entrance exam exclusively for giving lateral admissions. You will find all these details on the web page of the Directorate of Technical Education of your state. Yes, the Diploma holders of mechanical engineering branch are eligible to seek admission for aeronautical engineering in lateral mode.