Switching between ITR 3 & ITR 4

Dear experts

Please resolve my query

The person owned 2 trucks during preceding FY for 10 months but he sells both the trucks in preceding FY itself. Because of which he opts for 44AE in that FY.

But for the current FY he does not owned any trucks therefore can not opt for 44AE and only earn commission income on truck bookings of 3rd party. Therefore he need to file ITR 3 this year as he only earned commission income this year.

So here I want to ask whether there arise any problem in future years if he again purchase some trucks later and again want to opt for 44AE and stop earning commission income also.
Is there any restrictions in switching again from ITR 3 to ITR 4.
Please advise...