(1)With a view to rectifying any mistake apparent from the record-(a)The Assessing Officer may amend any order of assessment or of refund or any other order passed by him;(aa)a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 or enhance or reduce the amount of refund granted by it under that sub-section;(b)the Deputy Director or Deputy Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner ( Appeals) may amend any order passed by him under section 17A;(c)the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under Section 22 ;(d)the Commissioner may amend any order passed by him under section 24;(e)the Appellate Tribunal may amend any order passed by it under section 23 or section 25.
