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

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