Step 1: Analyze Assertion (A)
The upper surface of a dicot leaf appears dark green due to densely packed palisade tissue, while the lower surface is light green due to loosely arranged spongy tissue — so (A) is true.
Step 2: Analyze Reason (R)
Palisade tissue is actually present towards the adaxial (upper) side and spongy tissue towards the abaxial (lower) side. The reason statement is reversed, so it is false.
Step 3: Examine the explanation relationship
Since (A) is true and (R) is false, the correct option is (3).