The AO issued a notice under section 148 on 31.03.2019 by e-mail. Although the attached notice related to another assessee, the e-mail correctly mentioned the assessee’s name, PAN and assessment year. The assessee challenged the reassessment on this ground. Held that the incorrect attachment was a curable procedural defect and not a jurisdictional error. Since the notice under section 148 was issued within the limitation period, the reassessment was valid. Accordingly, the AO validly assumed jurisdiction under section 147 and the reassessment proceedings were upheld. (AY. 2012-13)