24 June 2014
jurisdiction depends on the location of the assessee and in some case rules determined by ITD.
if you have moved from a jurisdiction to another. You should change the address in PAN and thereafter write to both the existing AO and the new AO for change of jurisdiction
25 June 2014
you can not change the ITO . if your address is the same for example if you in one distt./state then no change. but if your distt/state will change then the ITO will change.