Assertion It is incorrect because standard boiling point (b.p. at 1 bar pressure) of a liquid is slightly lower than the normal boiling point (b.p. at \(1 \mathrm{~atm}\) pressure). It is because 1 bar pressure is slightly lower than \(1 \mathrm{~atm}\) pressure.
Reason It is correct because \(1 \mathrm{~atm}=1.01325\) bar.
Since, Assertion is incorrect, Reason is correct.