Scope of words 'Existing Liability' in Sec.230A.

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....ere given. 2. Recently the Gujarat High Court in case of M/s. Gopal Industrial Estate Vs.ITO while considering the meaning of the words existing liability has held that unless and until there is a tax amount due and outstanding under an order of assessment already passed there cannot be an existing liability under clause a of sub-sec.1 of sec 230 A also.... Same interpretation is given to the wor....