Nearly a year after a senior Indian Revenue Service (IRS) officer at the centre of a soured La Pino’z Pizza franchise dispute was arrested in a Rs 25-lakh bribery trap, the CBI has now booked him and his wife, herself a senior tax official, for accumulating assets disproportionate to their known sources of income to the tune of Rs 4,57,39,557, a staggering 139.15 per cent in excess of their legitimate earnings.A regular case has been registered at Mumbai against Amit Kumar Singhal (2007-batch IRS), the then additional director general, Directorate General of Tax Services, Central Board of Indirect Customs (CBIC), New Delhi, and his wife Anupama Singla, the then commissioner of income tax, Central Board of Direct Taxes (CBDT), New Delhi, on a complaint filed by Inspector Manesh Kumar of CBI Anti-Corruption Bureau (ACB), Chandigarh, and has been entrusted for investigation to Sudhir Dhanda, DSP, CBI ACB, Mumbai.THE FIRThe fresh disproportionate assets case has been registered under Section 13(2) read with Section 13(1)(e), Section 12, and Section 109 of the IPC against the couple. The corresponding provisions of the Prevention of Corruption Act, 1988, as amended in 2018, have also been invoked.The main offence in the FIR, a copy of which is with The Tribune, reads: “Public servant intentionally enriching himself illicitly during the period of his office and the other accused abetted the said offence.”The period of the offence ranges from April 1, 2018 to May 31, 2025, covering the better part of seven years, with the places of occurrence listed as Maharashtra and New Delhi.While Singhal has been booked as the principal accused for illicit self-enrichment during his period of office, his wife Singla has been booked for abetting the offence.PIZZA, BRIBE, AND A TRAPThe fresh disproportionate assets case flows from a bribery arrest that made headlines last June, when Chandigarh CBI ACB nabbed Singhal and his close associate Harsh Kotak, from Delhi and Mohali, separately, in a meticulously laid trap.The bribery allegation traced back to a business relationship turned bitter. Sanam Kapoor, a Zirakpur-based businessman and partner-director of M/s Copenhegen Hospitality Pvt Ltd, the company that owns La Pino’z Pizza, a chain with around 750 outlets across India, had in 2019 entered into a master franchisee arrangement with Singhal, who was then posted as Joint Commissioner, Customs Department, Mumbai.Singhal operated through his partnership firm M/s Parker Impex, in the name of his mother Ranjna Singhal and one Amit Rattan. Kotak, described as Singha’s close friend, later replaced Rattan as partner. Additional franchisee agreements were also signed with Kotak’s entities, M/s Flevaco and M/s Mohini Hospitality.However, citing unprofessional conduct and material violations of agreed terms, Kapoor terminated all agreements with these entities in December 2024, bought back three outlets, and made full and final payments. A security cheque, he alleged, was never returned by Kotak despite repeated assurances.With business ties severed, Kapoor alleged in his complaint to CBI that Singhal used his official position to issue a notice under Section 131(1)(a) of the Income Tax Act against him in February. When Kapoor’s chartered accountant visited the IT office, he was warned of heavy penalties.Kapoor then met Singhal in Delhi, where the latter allegedly demanded a bribe of Rs 45 lakh to “settle the matter”, threatening punitive action if it was not paid.Kapoor, unwilling to pay, approached the CBI. After verification by Inspector Sonal Mishra, a trap was laid, and Kotak was caught red-handed accepting Rs 25 lakh on Singhal’s behalf at his Mohali residence. Singhal was simultaneously arrested from his Vasant Kunj home in New Delhi.CRORES IN CASH, GOLD, PROPERTYDuring searches following the arrest, CBI had seized approximately 3.5 kg gold and 2 kg silver valued at around Rs 3.5 crore, Rs 1 crore cash, documents of a locker, 25 bank accounts across various banks, and documents of immovable properties in Delhi, Mumbai and Punjab.A case under Section 61(2) of the BNS, and Section 7 of the Prevention of Corruption Act had been registered at the CBI ACB police station, Chandigarh.The investigation, which has now widened into the disproportionate assets case, is continuing.