Try lowering the baud rate in the SPD tool settings and ensure the .pac file matches your phone exactly.
Troubleshooting and Refreshing Your Nokia 105 (TA-1304) with a PAC Flash File Nokia 105 (TA-1304)
Disconnect the phone, remove the battery, reinsert it, and turn on the phone. nokia ta1304 flash file pac file
Flashing carries inherent risks. To prevent permanent damage (bricking) to your Nokia TA-1304, ensure you meet the following requirements before proceeding:
Failed to Start: if the tool doesn't recognize your device, check your cable and ensure the SPD drivers are correctly installed in the Device Manager. Try lowering the baud rate in the SPD
Ensure you are holding the correct boot key while inserting the USB cable. Inspect your micro-USB cable and the phone's charging port for lint or physical damage.
Flashing will wipe all personal information from the phone's memory. To prevent permanent damage (bricking) to your Nokia
Install the Spreadtrum/Unisoc USB drivers so your PC can "talk" to your phone. A Reliable USB Cable: