Q. Assertion Moment of inertia of a particle is same, whatever be the axis of rotation.
Reason Moment of inertia depends on mass and distance of the particle from the axis of rotation.

 2058  143 System of Particles and Rotational Motion Report Error

Solution:

Moment of inertia changes with axis chosen. It is because moment of inertia of a particle depends on its mass and its distance from axis of rotation.
Therefore, Assertion is incorrect but Reason is correct.