(a) the Gift- tax Officer may amend any order of assessment or of refund or any other order passed by him;

(b) the Appellate Assistant Commissioner 2[ or the Commissioner (Appeals)] may amend any order passed by him under sub- section (1) of section 17 or under section 22;

(c) the Inspecting Assistant Commissioner may amend any order passed by him under sub- section (3) of section 17;

(d) the Commissioner may amend any order passed by him under sub- section (1) of section 17 or under section 24;

(e) the Appellate Tribunal may amend any order passed by it under sub- section (1) of section 17 or section 23 or section 25.