Ajeet, do you have a valid question to post? First you posted a question asking whether GC-MS or LC-MS was better for volatiles analysis, with absolutely no definition of what the volatile compounds were. Now you post a question about elemental analysis with radically different techniques, again with absolutely no definition of what "nutrients" are. This forum isn't a place to post your test questions, or your uninformed musings. If you have a valid question then post it with full information (for example, "I want to measure Se levels in plant tissue. Which would be better"). If you don't have enough information or understanding to formulate a real question then go study. Nothing in chemistry is free; all of us on this forum that can actually answer questions have worked hard to gain our understanding of chemistry.
This question needs further details, when you mention nutrient value most scientist think about protein, carbohydrate an fat content. If you mean micronutrients then we are talking about vitamins and minerals.
If you meant the trace elements then ICP-MS is more suitable for several elements at the same time, AAS is a bit more sensitive but only one element at the time can be analysed.
Please define what is ment by nutrient value ! If You mean the energy content You are on the completely wrong way. If nutrient value means just the mineral part of the herb then both methods mentioned will give about the same result, AAS demands more work to be done.