In the following cases, it cannot be said that the business has been discontinued 1. Where the business of the assessee has been shifted from one premises to another. 2. Where the business of the assessee has been shifted from one market to another. 3. Where one or the other department of the business had been closed down. 4. Where the business of an industrial undertaking carried on in India is discontinued in any previous year, due to extensive damage and such business is reestablished with in 3 years. Select the correct answer using the options given below

Answer: Option D