Turnover decrease peofit increased allowed

Kollipara Sundaraiah (B.com) (2984 Points)

02 April 2023  
it assessess turnover and gp and np details mentioned
year:21-22 turnover rs:60 lacs gp :6 lacs np rs:4,80,000/- show in it returns
year:22-23 turnover rs:55 lacs gp :6 lacs np :4,90,000/-
question:
assessess turnover decrease and profit declared increase allowed.