Held, that wrong mentioning of section would not amount to wrong application of jurisdiction. Once an assessment had been validly initiated, typographical errors could take place in respect of mentioning of particular section. Admittedly, the Assessing Officer had invoked his powers under section 40(a)(ia) of the Act for the purpose of making the disallowance on account of non-deduction of tax at source. Admittedly, reference to the relevant section under which tax at source should have been done was wrong. This did not excuse the assessee for non-deduction of tax at source. The order of the Commissioner (Appeals) deleting the disallowance was to be reversed and the order of the Assessing Officer on this issue restored. Regards payments to contractors the matter was remanded to the Assessing Officer to grant an  opportunity to produce Permanent Account Number details. (AY.2011-12)