Can tax consultant certify,sign and stamp balance sheet?

@ Arun Kumar
 Sir can you share me any documentary evidence or act of signing the non audited balance sheet by the Authorised Income Tax Practitioner.

Can a gst practitioner sign and stamp on non audit balance sheet and p&l account 

you may sign. But it has no legal value. 

Can gst prationer sign and stamp on his clients ITR return file balance sheet

as stated above, you may sign and stamp it. But this attestation has no value in most of the places.