Section 45(2) of Income Tax Act

Assessee have 20 different company shares acquired in the F.Y 10-11 out of which 10 company shares sold  in FY 15-16 and filed return under head Capital gain and loss in the year of sale now can assess convert his remaining 10 company share  into stock in trade in the FY 11-12 and sold share in FY 19-20 and assessed income under business and profession as per section 45(2) i.e conversion of capital assest to stock in trade.