Dismissing the appeal of the  revenue the Court held that, once the prescribed authority grants approval and such approval holds the field, it would not be open to the Assessing Officer or any other Revenue authority to sit in appeal over such approval certificate and re-examine the issue of fulfilment of conditions mentioned in sub-rule (1) of rule 18DA of the Rules. The prescribed authority is a specialized body having expertise in the field of scientific research and development and the requirements being extremely complex, scientific requirements have therefore, being rightly placed in the hands of the expert body. There is no plausible reason why the Assessing Officer should be allowed to sit in appeal over the decision of a body, which is prescribed under the Rules. An issue with regard to violation of conditions mentioned in rule 18DA can be looked into only by the prescribed authority and not by the Assessing Officer. (AY. 2008-09)