The 34-year-old coach, appointed to replace Harry Redknapp in the Spurs hotseat, was asked by reporters whether he would look to bring the Reds' £35 million striker to north London.
Villas-Boas replied: "It's not fair for me to comment on that. I'm not sure of Liverpool's intentions on Andy Carroll.
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Magpies manager Pardew, however, confirmed that he remains a big supporter of the player whom he sold to Liverpool in January 2011. When asked if he would take him back, the Toon boss remained respectful to the Anfield side, but spoke glowingly of the towering forward.
"There's a lot of talk about players when new managers go in, and situations get all cloudy. I don't think that's resolved one way or the other so I wouldn't want to comment," Pardew explained.
"He did a terrific job here, I've always supported him even at Liverpool when other people haven't. I think he's had a raw deal from the media if I'm honest.
"He's going to be a great player, but where he treads the boards, we'll have to wait and see."