In which of the following cases, Assessing Officer has the discretion to assess theincome of previous year in previous year itself or in the…

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In which of the following cases, Assessing Officer has the discretion to assess theincome of previous year in previous year itself or in the subsequent assessment year:

a) Shipping business of non-residents

b) Assessment of Association of Persons or Body of Individuals formed for a particular eventor purpose

c) Assessment of persons likely to transfer property to avoid tax

d) Discontinued business

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