The AO failed to dispose of the assessee’s objections before passing the reassessment order. The ITAT observed that when an assessee files objections against a reassessment notice, the AO is required to first address and dispose of those objections in a separate, formal order and only after communicating this decision can the AO proceed with the final assessment. Since the AO bypassed this mandatory step entirely and issued the final reassessment order without ruling on the assessee’s objections, the ITAT held that the entire assessment was in breach of the principle of natural justice and thus was void. Relied on M/s.Kesar Terminal & Infrastructure Ltd v DCIT (WP No.3248 of 2022 dated 27.01.2025) and GKN Driveshaft (India) Ltd. v. ITO [2003] 259 ITR 19 (SC). (I.T.A. No. 5375/ 5374/ 5373/Mum/2024 dt. 23- 05 -2025) (AY- 2011-12, 2012-13 & 2015-16)