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Q. Assertion: In formaldehyde all the four atoms lie in one plane.
Reason : Carbonyl carbon forms a $\pi$-bond with oxygen by overlapping of $p$-orbitals.

Aldehydes Ketones and Carboxylic Acids

Solution:

The carbonyl carbon is $sp^2$ hybridised and forms three sigma bonds. Thus carbonyl carbon and three atoms attached to it he in the same plane and $\pi$-electron cloud is above and below this plane.