Liability to pay tax do not exist when assessment order is set-aside.
Ashwin S. Mehata & Anrs. v. Custodian & Ors. AIR 2006 Supreme Court 795 (SC)
S. 143(3) : Assessment – Liability to tax – Set-aside – Attachment of property
S. 143(3) : Assessment – Liability to tax – Set-aside – Attachment of property
Liability to pay tax do not exist when assessment order is set-aside.