Based on valency bond theory the incorrect statement regarding CH₄ is

The shape of CH₄ is tetrahedral

Methane formation  takes place in exicited state of carbon which provides  half filled 2s , 2p_x , 2p_y  and 2p_z  orbitals each overlaps  with 1s orbitals of hydrogen

Three C-H bonds are oriented at 90° to one another while the direction of fourth C-H bond can not be ascertained 

All   bond angles in CH₄ are 109.5°( i.e normal tetrahedral bond angle)