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landmark judgment on treatment of assets identified post resolution plan approval nclt kolkata bench treatment of assets/fixed deposits identified by successful resolution applicant sra after implementation of resolution plan/post approval of resolution plan and which were not included in information memorandum coram ms bidisha banerjee judicial member and shri arvind devanathan technical member in this case nclt kolkata bench approved the resolution plan and the sra took over the management of the corporate debtor around march 2020 the sra came to know about certain fdrs which were issued before for commencement of cirp lying in the name of the corporate debtor with a bank sra requested that said fdrs may be liquated and the corresponding amount with commercial interest may be returned to the corporate debtor which is now under the management and control of the sra

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