17 April 2013
It comes under business catogery. And income from such sweet shop is taxable under the head income from Business/professional. ITR-4S or ITR-4 sufficient depending on the facts of your case and any other income if any.
I.e if you have only sweet shop income and such income is offering as per section 44AD and you didn't have any other exempted incomes then ITR-4S sufficient otherwise ITR-4 required.