(A) : Both $\mathrm{\pi }\left(2{\mathrm{p}}_{\mathrm{x}}\right)\text{ and }{\mathrm{\pi }}^{\ast }\left(2{\mathrm{p}}_{\mathrm{x}}\right)$ MO’s have one nodal plane each. 
(R) : All MO’s formed by sideways overlapping of 2p-orbitals have one nodal p

π(2Px​) and π*(2Px​) MO's have one and two nodal planes respectively.

All bonding MO's formed by side way overlapping of 2p-orbitals have one nodal plane.

All antibonding MO's formed by side way overlapping of 2p-orbitals have two nodal planes.

Hence, Both Assertion and Reason are incorrect.