The Assessing Officer passed an order under section 148A(d) on the assessee and subsequently the assessee received a notice under section 148 which was in the name of a different entity and in the meantime the Assessing Officer by a letter intimated the assessee that the  Assessing Officer passed the order in the name of the assessee. On writ the Court held  that there are four serious errors in the notice. If all of them are excised it would cease to be a notice which would bear the imprint of section 148.  Court also held that  section 292B is concerned, a mistake, which can be corrected under section 292B should be such that if excised it does not change the tenor and scope of the documents/proceedings referred to therein. On the facts  there is a misstep on the part of the Assessing Officer, since he has not assumed jurisdiction as per law. Accordingly the notice issued under section 148 and the reassessment order and notices of demand and penalty and the order issued under section 148A(d) are quashed and set aside. (AY. 2014-15)