What began as a soured business partnership over La Pino’z Pizza franchise outlets has escalated into one of the most high-profile corruption probes involving senior tax officials in recent years, with CBI now pursuing both bribery and disproportionate assets cases against senior IRS officer Amit Kumar Singhal and his wife, fellow IRS officer Anupama Singla.The Tribune takes a look at how the case unfolded and what lies ahead:HOW DID THE CONTROVERSY BEGINThe roots of the case trace back to 2019, when Amit Kumar Singhal, then posted as joint commissioner, Customs, Mumbai, entered into a master franchise arrangement with Zirakpur-based businessman Sanam Kapoor, promoter of La Pino’z Pizza-owner M/s Copenhegen Hospitality Pvt Ltd, through partnership entities linked to himself and his associates.Over time, additional franchise deals for multiple outlets were also executed through firms linked to Singhal’s close associate Harsh Kotak and their family members.WHAT TRIGGERED THE FALLOUTKapoor later alleged that due to “unprofessional conduct” and violations of agreed terms, all franchise agreements with Singhal- and Kotak-linked entities were terminated in December 2024.Kapoor bought back three outlets and made what he termed full and final settlement payments.However, relations allegedly turned bitter thereafter, with Kapoor accusing Singhal and Kotak of developing personal enmity after the business split.HOW DID BRIBERY ALLEGATIONS SURFACEAccording to the CBI complaint, Kapoor alleged that after the business breakup an Income Tax notice under Section 131(1)(a) was issued to him in February 2025.He was allegedly informed through his chartered accountant that he could face heavy penalties.On contacting Singhal, Kapoor alleged he was called to Delhi and asked to pay Rs 45 lakh to “settle” the matter.Kapoor then approached CBI instead of paying the alleged bribe.HOW WAS THE TRAP LAIDAfter verification of the complaint by CBI officials, including recorded conversations between Kapoor and the accused, the agency laid a trap on May 31, 2025.WHAT DID CBI SAYHarsh Kotak was caught red-handed at his Mohali residence while accepting Rs 25 lakh on Singhal’s behalf.Amit Kumar Singhal was simultaneously arrested from his Vasant Kunj residence in New Delhi.WHAT WAS SEIZED DURING SEARCHESSubsequent CBI searches led to recovery of substantial assets, including Rs 1 crore cash, 3.5 kg gold, 2 kg silver, locker documents, 25 bank accounts, and property papers linked to assets in Delhi, Mumbai and Punjab.The seized gold and silver were estimated to be worth around Rs 3.5 crore.WHAT WAS THE ORIGINAL CASE REGISTERED LAST YEARThe CBI had registered a corruption case in Chandigarh in May 2025 under Section 7 of Prevention of Corruption Act (public servant taking undue advantage/bribe) and relevant provisions of BNS.That case pertains to the alleged Rs 45-lakh demand and Rs 25-lakh trap.WHY HAS A FRESH DISPROPORTIONATE ASSETS CASE BEEN REGISTERED?During investigation of the trap case, CBI scrutinised the assets and financial records of the accused.The federal agency has now alleged that between April 1, 2018 and May 31, 2025, Singhal amassed assets disproportionate to his known lawful income.WHAT DOES THE FIR SAYDisproportionate assets detected: Rs 4,57,39,557Excess over known income: 139.15%A fresh regular case has accordingly been registered by CBI in Mumbai against Amit Kumar Singhal, as principal accused for illicit enrichment, and his wife Anupama Singla for allegedly abetting the offence.WHY IS SINGHAL’S WIFE ALSO AN ACCUSEDThe CBI alleges that some of the allegedly disproportionate assets were accumulated with the knowledge, assistance or facilitation of Singla, who was serving as commissioner of Income Tax.She has therefore been booked for abetment in the DA case.WHAT HAPPENS NEXTAs per law, the CBI investigation in the DA case will now proceed on multiple fronts:Forensic financial audit of bank accounts, investments and transactionsValuation of movable and immovable assets traced during searchesVerification of income sources and explanation from accusedExamination of benami/third-party holdings, if anyFiling of chargesheet before competent court if evidence is found sufficientParallel prosecution in the original bribery trap case will continue separatelyWHY IS THE CASE SIGNIFICANTThe matter is being seen as a rare case where a corruption complaint emerged from a private business fallout.A senior serving IRS officer was trapped in an alleged bribery case.The trap investigation snowballed into a major assets probe against an IRS officer couple.With both officers now facing serious anti-corruption proceedings, the case could have significant service and legal ramifications depending on the outcome of investigation and trial.