REF: Move Excel names parameter handling to CSV (#23690)

Author: gfyoung

pandas/io/excel.py

@@ -660,6 +660,7 @@ def _parse_cell(cell_contents, cell_typ):
             # GH 12292 : error when read one empty column from excel file
             try:
                 parser = TextParser(data,
+                                    names=names,
                                     header=header,
                                     index_col=index_col,
                                     has_index_names=has_index_names,
@@ -681,9 +682,6 @@ def _parse_cell(cell_contents, cell_typ):
 
                 output[asheetname] = parser.read(nrows=nrows)
 
-                if names is not None:
-                    output[asheetname].columns = names
-
                 if not squeeze or isinstance(output[asheetname], DataFrame):
                     output[asheetname].columns = output[
                         asheetname].columns.set_names(header_names)