Income already assessed in the hands of third party cannot be re-assessed in the hands of assessee

Brief of the case: The Hon’ble Kerala HC in the case of Jose Kuruvinakunnel vs. CIT held that the I.T Act does not envisage double taxation and assessment should be in the hands of the right person and that there cannot two assessments for the same income. Facts of the case: During the course of assessment proceedings, AO made an addition of Rs. 3,00,000/- for the deposit made by the assessee in the bank account of Mr. Francis Joseph (brother in law of the assessee). Joseph given a statement to DDIT (Investigation) that the account was operated by assessee using the cheque leaves signed...