The correct option is D Assertion is incorrect but Reason is correct.
In living systems cells divide because it is necessary for a variety of reasons like maintenance of proper nucleo-cytoplasmic ratio, maintenance of proper surface area-volume ratio, gamete formation, the growth of organism etc. It is not absolutely necessary that cells should divide as certain cells like the nerve cells do not divide during their lifetime, The cell division is accomplished in two stages, karyokinesis which is characterized by division of nucleus followed by cytokinesis which marks the division of the cytoplasm. So, the correct answer is option D.