Assertion: Wheat is a Rabi crop and hence it is grown in only those regions in India having irrigation facilities.
Reasoning: Wheat is the second most important cereal crop in India after rice.

Assertion (A) is not true but Reasoning (R) is correct.

Wheat is the second most important cereal crop in India after rice. India produces about 12.8 per cent of total wheat production of world (2017). It is primarily a crop of temperate zone. Hence, its cultivation in India is done during winter i.e. rabi season. About 85 per cent of total area under this crop is concentrated in north and central regions of the country i.e. Indo Gangetic Plain, Malwa Plateau and Himalayas up to 2,700 m altitude. Being a rabi crop, it is mostly grown under irrigated conditions. But it is a rainfed crop in Himalayan highlands and parts of Malwa plateau in Madhya Pradesh.