The Central Bureau of Investigation (CBI) has registered a fresh disproportionate assets case against a senior Indian Revenue Service (IRS) officer and his wife, a senior Income Tax Department official, alleging that the couple amassed assets worth more than ₹4.57 crore disproportionate to their known sources of income during their tenure in public office.
The case has been registered against Amit Kumar Singhal, a 2007-batch IRS officer who was serving as Additional Director General in the Directorate General of Tax Services under the Central Board of Indirect Taxes and Customs (CBIC), and his wife Anupama Singla, who was posted as Commissioner of Income Tax under the Central Board of Direct Taxes (CBDT).
According to the FIR registered by the CBI’s Anti-Corruption Bureau (ACB), the agency alleged that the couple possessed disproportionate assets amounting to ₹4,57,39,557, which is stated to be 139.15% higher than their legitimate known income sources during the check period from April 1, 2018 to May 31, 2025.
The fresh case stems from an earlier bribery investigation in which Singhal was arrested last year in connection with an alleged ₹25 lakh bribery transaction involving a dispute related to La Pino’z Pizza franchise operations. The CBI had then conducted searches at multiple premises linked to the officer and allegedly recovered huge quantities of cash, gold, silver, bank account documents and property papers.
The FIR has reportedly been registered under Section 13(2) read with Section 13(1)(e) of the Prevention of Corruption Act, along with provisions relating to abetment and criminal conspiracy. The agency alleged that the public servant intentionally enriched himself illicitly during the course of his office while the co-accused abetted the offence.
The CBI investigation traces its origins to a commercial dispute involving a master franchise arrangement connected to La Pino’z Pizza. As per the allegations, businessman Sanam Kapoor, associated with M/s Copenhegen Hospitality Pvt Ltd, had entered into franchise agreements in 2019 with entities allegedly linked to Singhal and his associates.
The business relationship later deteriorated, following which Kapoor allegedly terminated the agreements in December 2024 citing violations of contractual obligations and unprofessional conduct. The complaint alleged that after the fallout, Singhal used his official position to initiate proceedings under Section 131(1)(a) of the Income Tax Act against Kapoor.
According to the complaint, Kapoor was allegedly threatened with severe tax consequences and was subsequently asked to pay ₹45 lakh to “settle” the matter. Unwilling to pay the amount, Kapoor approached the CBI, which laid a trap operation after verification of the allegations.
The agency alleged that Singhal’s associate Harsh Kotak was caught red-handed while accepting ₹25 lakh on behalf of the IRS officer at a residence in Mohali, while Singhal himself was simultaneously arrested from his residence in Vasant Kunj, New Delhi.
Following the arrests, the CBI conducted extensive searches and claimed to have recovered approximately 3.5 kilograms of gold and around 2 kilograms of silver valued at nearly ₹3.5 crore, along with approximately ₹1 crore in cash. The agency also seized documents relating to 25 bank accounts and immovable properties located in Delhi, Mumbai and Punjab.
The disproportionate assets investigation has now been entrusted to the CBI’s Anti-Corruption Bureau in Mumbai. The agency is continuing its probe into the financial transactions, assets, and alleged misuse of official position by the accused public servants.
