SECTION 226 VOLUNTARY WINDING UP OF COMPANY, ETC., NOT TO STOP INVESTIGATION PROCEEDINGS
An investigation under this Chapter may be started regardless of the following, and no such inquiry shall be halted or postponed just because—
A request has been submitted by section 241;
A special resolution for the company's voluntary winding up has been adopted; or
The Tribunal (National Company Law Tribunal- NCLT is a quasi-judicial body which is authorised for dealing with the corporate disputes which are civil and arising under the Companies Act) and is currently hearing any other case involving the company's winding up:
As long as the inspector informs the Tribunal of the ongoing investigation proceedings before him and the Tribunal passes the appropriate order in a proceeding referred to in subsection (c) when a winding up order is made:
Furthermore, nothing in the winding up order shall relieve any director or other employee of the company from their responsibility to appear before the inspector or from any liabilities resulting from the inspector's findings.
What is National Company Law Tribunal?
It is a quasi-judicial body which is authorised for dealing with the corporate disputes which are civil and arising under the Companies Act
The current President of NCLT is Chief Justice (Retd.) Ramalingam Sudhakar.
Tribunal will handle all actions under the Companies Act, including arbitration, agreements, compromises, reconstruction, and corporate wound-up.
Not a single civil court will have jurisdiction over the before-mentioned matters.
The cases which are pending before the (BIFR) Board for Industrial and Financial Reconstruction as well as those pending under the Sick Industrial Companies (Special Provisions) Act, 1985, might be heard by the NCLT.
Also, matters pending before the Appellate Authority for Industrial and Financial Reconstruction will be taken up.
It can also take on matters involving corporate oppression and mismanagement.
Benches of National Law Tribunal-
Principle Bench i.e., New Delhi
Gujarat Dadra and Nagar Haveli Daman and Diu
Jammu and Kashmir
Andaman and Nicobar Islands
 Companies Act 2013 (Section 241)-
https://www.mca.gov.in/content/dam/mca/pdf/CompaniesAct2013.pdf  Indian Kanoon (Section 408) -https://indiankanoon.org/doc/691232/  A quasi-judicial body is “an organ of Government other than a Court or Legislature, which affects the rights of private parties either through adjudication or rulemaking”  About Honourable President- https://nclt.gov.in/sites/default/files/ncltmember/Profile.pdf  Its purpose was to Shut Down, Recover, Reshape, or liquidate the sick companies the companies which are not performing well.  National Company Law Tribunal- https://nclt.gov.in/national-company-law-tribunal-benches