Mr Sharma accused the Congress president and her son of holding black money in a particular Swiss Bank account, however, neither Sonia nor Rahul claimed the ownership of the account.
Mr Sharma moved the Supreme Court asking the apex court to order the government to issue a minute probe to find out the details of the account.
The lawyer also claimed that Sonia and Rahul did not mention about the secret account while clarifying the details of their assets ahead of the nomination during the last election.
In his petition, Mr Sharma also urged the apex court of bringing back the black money in the Swiss Bank account to any Indian bank. However, no official statement has been issued from Congress yet.