Income tax liability when arises?

Income tax query:Please let me have your views.

Income tax assessment of A Ltd. Is completed by assessing officer determining tax liability of Rs. 100 crores. The additions made are challenged before Commissioner (APpeal). As this is disputed liability, amount of Rs. 100 crores is shown as CONTINGENT liability.

Commissioner (Appeals) rejects company’s appeal. The company files appeal with Tribunal. The Tribunal finds some latches in assessment and hence, remands the matter back to Assessing officer for de novo assessment. 

Now the question is: Tax liability of Rs. 100 crores is a contingent liability or not? Whether the company or auditor has to make any disclosure in the accounts?