Hi @kapilsaratkar ,
this sounds to me like using parental scoping for tablepermissions could be an option.
General description auf authorization is here: https://docs.microsoft.com/en-us/powerapps/maker/portals/configure/entity-permissions-studio , note that the parental version is only available in the dataverse, not in the makerportal (yet 🙂 )
The story is a little bit like this: The user gets access to "her/his" records. Additionally, the upper user are assigned via a relationship the allowed records for that contact. And additionally a third level is also applied to the manager role via the second level.
But be careful: i think, the parental accessrights end up in linked-entity expressions in the resulting fetch. So, if you have too many of them, the fetch might fail syntactically (had this a few times)
Another approach could be to have an m-n relation between the contact (which are the users) and use that relation as one parent-child relation to the data to be reached. Of course, you would have to write some sort of flow or plugin to maintain that relation, but this approach is very straight forward. I use that one, if the rules what to apply become a little bit more complicated (only accounts which have more tha one million revenue and which are within 100km of a salesrep is for example hard to solve via out-of-the-box stuff 🙂 )
Hope this helps a little bit and points in the right direction,
Christian