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Jurisdiction subject could play notchy sometimes.
In (2023] 31 ITR (Trib)-OL 629 (ITAT[Mum]) the taxpayer successfully cracked the assessment on the basis of one additional ground. In that it made a challenge to jurisdiction of the additional/joint commissioner in passing assessment order at the stage of ITAT after 14 years. The assessment got done in 2009 and in 2021 till March 2023 the assessee inquired from the AO about his transferred jurisdiction.
As the addl CIT failed to provide/produce order in writing under section 120(4)(b) the Tribunal
quashed 142(1) notice and the assessment.

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