IF..ELSE Statement v/s OR Statement in SQL Server

Hai,

I wrote a conditional query with OR Statement by avoiding If..Else Statement.

Declare @AccountMaster Table
(
    AccID    Int,
    CustID    Int,
    Name    Varchar(50)
)

Insert Into @AccountMaster Values
(1,101,'Chandu'),
(2,102,'Aromal'),
(3,103,'Thacholi'),
(4,104,'Unniyarcha')


Declare @Flag Bit = 0, --// If 0 -> AccID, 1 --> CustID
        @Account Int = 2
       
Select AccID,CustID,Name
From @AccountMaster
Where    (@Flag = 1 And CustID = @Account)
OR        (@Flag = 0 And AccID  = @Account)
       

Eg.,Normal Query Using If..Else Statement

If @Flag = 1
Begin
    Select AccID,CustID,Name
    From @AccountMaster
    Where    CustID = @Account
End
Else
Begin
    Select AccID,CustID,Name
    From @AccountMaster
    Where (AccID  = @Account)
End