Who is Transfer Pricing Officer (TPO)? Can TPO amend any order passed by him regarding rectification of Arm's Length Price?

For the purpose of Section 92CA "Transfer Pricing Officer (TPO)" means a Joint Commissioner or Deputy Commissioner or Assistant Commissioner authorized by the board to perform all or any of the functions of an Assessing officer specified in section 92C and 92D of the Income Tax Act, 1961 in respect of any person or class of persons. Yes, TPO can amend any order passed by him regarding rectification of Arm's Length Price, when any mistake is observed which is apparent from the record and provisions of section 154 w.r.t. rectifications of mistakes shall apply accordingly. Where any amendment is made by Transfer Pricing Officer, he shall send a copy of his order to the assessing officer who shall thereafter proceed to amend of assessment in conformity with such order of the Transfer Pricing Officer.