(1) In this section 'information' includes information received from a member of the Garda Síochána.

(2) Notwithstanding section 959AA, where in relation to a chargeable person -

(a) the person fails to deliver a return for a chargeable period,

(b) a Revenue officer is not satisfied with the sufficiency of a return delivered by the person having regard to any information received in that regard, or

(c) a Revenue officer has reasonable grounds for believing that a return delivered by the person does not contain a full and true disclosure of all material facts necessary for the making of an assessment for the chargeable period,

then a Revenue officer may, at any time, make a Revenue assessment on the chargeable person for the chargeable period in such sum as, according to the best of the officer's judgment, ought to be charged on that person.