Concept:Losar is the traditional New Year festival celebrated in the Himalayan regions of India during winter.Explanation:The Losar Festival was celebrated on 24th December 2022.It marks the beginning of the Ladakhi New Year.Ladakh and Jammu & Kashmir jointly celebrated this socio-religious festival.This winter festival holds great cultural significance in these regions.Answer:Option B: Ladakh and Jammu & Kashmir.