Possible cause inter diffusion between TiO2 and ITO,
and secondly if annealing is done in oxygen at such a high temperature, ITO layer will take up oxygen, and looses its conductivity, and even transparency. It can also tend to diffuse into the glass substrate, depends on the annealing time.
Generally, the ms-TiO2 needs high-temperature to treat, which usually conducts under general environment. This indicates the ITO will react with oxygen, which changes the carrier concentration of ITO implying the resistance will change. Therefore, ITO substrate is not suitable to high-temperature process.
Many thanks for all your fantastic answers. I have to use ITO in my solar cell design which is patterned structure (it is difficult to do the patterning/etching on FTO). So, I will need to electrodeposit TiO2 on ITO and I am wondering if there is any recipe of electrodepositing TiO2 which does not need an annealing step above 200 0C?