Treatment of an Attachment under Benami Act in Liquidation Proceedings Under IBC: Supreme Court on NCLT and NCLAT's Jurisdiction

In S Rajendran v Deputy Commissioner of Income Tax (Benami Prohibition) & Ors 2026 SCC OnLine SC 298, SC considered whether NCLT or NCLAT, exercising jurisdiction in the course of liquidation proceedings under the IBC, can entertain a challenge to an order of provisional attachment passed under the Prohibition of the Benami Act.