The CIT can issue an assessment when:
- The taxpayer has failed to file tax returns
- The CIT believes that the taxpayer was under assessed hence issue additional assessment.
- Where the CIT discovers a fraud in tax returns filed by the taxpayer in earlier years.
- In case of discovery of fraud the CIT can issue an assessment regardless of how many years
- have lapsed since the fraudulent returns were filed.
- For any other type of assessment, the CIT can issue it before the lapse of 7 years from the year
of income to which the assessment relates.