Which of the following statements are incorrect ?

(A) The root tip is covered with a root cap.

(B) A typical dicotyledonous embryo , consists of an embryonal axis and two cotyledons. 

(C)  The portion of embryonal axis above the level of cotyledons is the hypocotyl, which terminates with the plumule or stem tip.

(D)  In the grass family the cotyledon is called scutellum that is situated towards both the side of the embryonal axis. 

C and D only 

The correct answer is option (4) -  C and D only

Statement A (The root tip is covered with a root cap): Correct. The root cap protects the root tip during growth.

Statement B (A typical dicotyledonous embryo consists of an embryonal axis and two cotyledons): Correct. This is a characteristic of dicotyledons.

Statement C (The portion of embryonal axis above the level of cotyledons is the hypocotyl, which terminates with the plumule or stem tip): Incorrect. The portion above the cotyledons is called the epicotyl, while the portion below the cotyledons is the hypocotyl.

Statement D (In the grass family, the cotyledon is called scutellum that is situated towards both sides of the embryonal axis): Incorrect. The scutellum is a single cotyledon in grasses and is situated on one side of the embryonal axis, not both sides.

Therefore, the incorrect statements are C and D only.