Income Tax Return

If person have any income which is chargeable under head "Profit and Gain from business and profession" than they can not file ITR 1.

you can use ITR 3 or ITR 4. but as your turnover is more than 2 crores, than You are also not eligible to file form ITR 4 also.

So, you have to file form ITR 3 to show your business income, with or without audit subject to certain criteria relating to applicability of tax audit.

Income is from commission

Comission from which business..?
Commision is also fall in the defination of business, except you'r receiving commision from your employer.

Sale purchase of vehicles

You are purchasing than selling vehicles to other person.
or directly, work like intermideary and receiving commision from Party..?

Audit is compulsory in your case for FY 2019-20.

Actually purchasing vehicle from party and transfer money to his account and then sell to another party and receive some part of money in cash and some part in bank account and do not have gst no so and did turnover around 3 crore so to avoid tax can we show income as commission and file ITR-1 without auditing Balance Sheet

You cannot file ITR 1

Can you please explain me why I cannot file

Who is Eligible to File ITR 1  for AY 2020-21?

ITR -1  Form is a simplified one-page form for individuals having income up to Rs 50 lakh from the following sources :

Income from Salary/Pension

Income from One House Property (excluding cases where loss is brought forward from previous years)

Income from Other Sources (excluding winning from Lottery and Income from Race Horses)

In the case of clubbed Income Tax Returns, where a spouse or a minor is included, this can be done only if their income is limited to the above specifications.

Income is not above 50 lacs but turnover is around 3 crore

Once again read all the comments above once again

I had read all but I just replied to @ Livetolearn1255