The process of building custom solutions for SharePoint Server.
Many Thanks for your help.
I tried as per your suggested link to copy the list items from source list to destination list and its working fine
I sincerely apologize for any issue in my understanding also I had some less skills in CSOM .
For updating list item fields (lookup/multiline text/person field and system Modified By field):
Please let me know above code of yours should be updated inside the Private static void CreateSPListItems function of the suggested reference link .Additionally I created the source list and destination list manually the fields structure manually.
Thanks in advance.