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2018 Supreme(Del) 3011

S.RAVINDRA BHAT, A.K.CHAWLA
Sonia Gandhi – Appellant
Versus
Assistant Commissioner of Income Tax, Circle 52(1) – Respondent


Advocates Appeared:
For the Petitioner: Sh. Arvind Datar, Ms. Kavita Jha and Sh. P. Chidambaram, Sh. Vaibhav Kulkarni
For the Revenue : Sh. Tushar Mehta, Sh. Zoheb Hossain

JUDGMENT :

S. RAVINDRA BHAT, J.

1. These writ petitions involve common questions which urge closely similar facts and involve decision on identical questions of law. Consequently, they are disposed of by this common judgment.

2. The brief facts necessary to decide these three petitions are that the Indian National Congress (“INC” hereafter, also referred to as “AICC”) had over a period of time advanced Rs. 90 crores to Associated Journals Ltd (hereafter “AJL”), publishers of the newspaper “National Herald”, with the condition that the amounts be utilized by the latter to write off its accumulated debts and re-commence its newspaper. The books of account of AJL showed that for the period 01.04.2010 to 31.03.2011, the total outstanding debt as on 01.04.2010 was Rs. 88,86, 68,976/- and as on 15.12.2010 it was Rs. 90,21,68,980/-. In the meanwhile, an application was made for the incorporation of the charitable non-profit company “Young Indian” (“YI” hereafter) on 13.08.2010, and Form 1A with Registrar was filed for availability of the Young Indian name. On 18.11.2010, a license was is



















































































































































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