Chandigarh, June 2 -- The Central Bureau of Investigation (CBI), Chandigarh, has arrested a senior Indian Revenue Service (IRS) officer of the 2007-batch and a private individual on charges of accepting Rs.25 lakh bribe from a businessman. The IRS officer, Amit Kumar Singhal, presently serving as the additional director general, directorate of taxpayer services, New Delhi, and co-accused Harsh Kotak, were arrested on May 31 and June 1, respectively. The CBI had laid a trap following a complaint filed by Sanam Kapoor, director of M/s Copenhagen Hospitality Pvt. Ltd, and franchise owner of La Pino'z Pizza. Kapoor alleged that the accused had demanded a bribe of Rs.45 lakh to prevent harassment and legal action from the income tax department. Of this amount, Rs.25 lakh was allegedly accepted as the first installment. According to the CBI, Kapoor and Singhal became acquainted in 2019 when the latter was posted as joint commissioner, customs department, Mumbai. They entered a business arrangement involving a master franchise in Mumbai through M/s Parker Impex, a firm linked to the families of both Singhal and Kotak. However, due to repeated contractual violations and unprofessional conduct, Kapoor terminated all business ties in December 2024 and bought back the franchise outlets. Following the fallout, Kapoor claimed Singhal and Kotak held a grudge against him and he was subsequently targeted with an income tax notice on February 18, 2025, under Section 131(1)(a). His chartered accountant warned of a heavy penalty, which Kapoor believed was orchestrated by Singhal through misuse of official authority. The complainant alleged that he met Singhal in Delhi in April 2025, where the officer demanded Rs.45 lakh to "resolve" the matter. It was here that Kotak was introduced as the liaison for payments. The demand was verified by CBI inspector Sonal Mishra on May 30, 2025, during a recorded meeting between Kapoor and Kotak in Chandigarh, where the bribe amount was reaffirmed. During the verification, the complainant met Kotak at the residence of advocate KK Bheniwala, resident of Sector 21, Chandigarh. Following the verification, the CBI laid a trap. On May 31, Kotak was caught red-handed accepting Rs.25 lakh from Kapoor at Singhal's residence in Mohali. The amount was subsequently recovered from the same location in the presence of independent witnesses. Singhal was arrested from his residence in Vasant Kunj, New Delhi, at 12:55 am on June 1. Both accused were subjected to medical examination at Government Medical College and Hospital, Sector-16, Chandigarh, as per legal procedure. Subsequent raids at the residences of Singhal in Mohali and Delhi led to massive recoveries, including 3.5 kg of gold (valued at around Rs.3.5 crore), 2 kg of silver, Rs. 1 crore cash, bank locker, documents related to the operation of multiple bank accounts, details of immovable properties & assets located in Delhi, Mumbai, and various cities in Punjab, including Ludhiana, Bathinda, Mohali, Zirakpur, and New Chandigarh, incriminating documents indicating ownership of undisclosed foreign assets, digital devices (mobile phones and laptops) etc. CBI officials also scrutinised mobile data from Kotak's device, which allegedly showed entries related to investments abroad handled on behalf of Singhal. In its application before the duty magistrate in Chandigarh, the CBI requested 14 days of judicial custody for both accused, citing the risk of evidence tampering and witness intimidation. The case has been registered under Section 61(2) (criminal conspiracy) of the Bharatiya Nyaya Sanhita, 2023, and Section 7 of the Prevention of Corruption Act, 1988 (as amended in 2018). Investigations are ongoing, with searches extending to locations across Delhi, Punjab, and Mumbai....