Held that the Assessee explained that the bank accounts in foreign country were initially opened by his father and later the said accounts were independently operated by his mother till the time she was alive, though the accounts were standing in the joint names of the assessee and his mother, the AO was not justified in assessing the deposits in the said accounts in the assessee’s hands under S.  10(3) of the Black Money Act. (AY-2019-20)