New Delhi: The Central Bureau of Investigation (CBI) has registered a fresh First Information Report (FIR) against 2004-batch Indian Revenue Service (IRS) officer Jeevan Lal Lavidiya and his wife, Shipra Srivastava, alleging possession of assets and expenditure disproportionate to their known sources of income.
The CBI’s Anti-Corruption Branch-III in New Delhi registered the FIR on September 10, 2026. Ms Lavidiya, a former Commissioner of Income Tax (Exemptions) in Hyderabad, and Srivastava, who was then a Deputy Inspector General (DIG) with the Central Industrial Security Force (CISF) in New Delhi, have been named in the case.
The latest FIR follows a bribery investigation initiated in May 2025, during which CBI searches allegedly uncovered cash, property-related documents and other records that subsequently became the basis for the disproportionate-assets probe.
CBI Alleges ₹1.11 Crore Disproportionate Assets
According to the CBI case, the agency examined the couple’s financial affairs for the period from April 1, 2022, to May 10, 2025.
During this period, their known sources of income were calculated at ₹1,95,74,358. Against this, their assets and expenditure were assessed at ₹3,07,52,247.
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The CBI has calculated the difference at ₹1,11,77,889, which it has described as disproportionate assets. According to the agency’s calculation, the alleged disproportionate assets amounted to 57.10 per cent of the couple’s known income during the period under investigation.
By the end of the check period, the family’s total assets were valued at approximately ₹4,31,60,820.
The investigation will now examine the source of the assets and expenditure and whether the alleged unexplained wealth can be accounted for through legitimate sources of income.
How the Case Emerged From the 2025 Bribery Probe
The disproportionate-assets case is linked to an earlier CBI bribery investigation against Lavidiya.
On May 9, 2025, the CBI conducted a trap operation in Mumbai in connection with allegations that money was being collected to influence the outcome of a tax appeal. A middleman was arrested after allegedly accepting ₹70 lakh intended for Lavidiya.
At the time, Lavidiya was serving as Commissioner of Income Tax (Appeals) for Units 7 and 8 in Hyderabad. The Income Tax Department subsequently arrested him and four others in connection with the bribery case.
The earlier investigation alleged that intermediaries were being used to collect money in relation to tax appeals. The CBI’s subsequent searches also brought financial and property-related records under scrutiny.
Searches at 18 Locations
Following the bribery investigation, CBI teams searched 18 locations across Mumbai, Hyderabad, Khammam, Visakhapatnam and New Delhi.
The searches resulted in the seizure of approximately ₹69 lakh in cash, apart from the trap money, along with documents and digital records.
At the residence of Shipra Srivastava in Delhi, investigators reportedly recovered ₹54 lakh in cash. They also found notes containing details of various properties.
The agency collected documents relating to assets held in Lavidiya’s name as well as assets associated with members of his family.
These materials subsequently formed part of the financial investigation that led to the fresh disproportionate-assets FIR.
Earlier Bribery Case Also Mentioned Alleged Benami Property
The earlier bribery complaint had also referred to alleged benami holdings.
Among the allegations was that a Mumbai flat valued at approximately ₹2.5 crore had allegedly been received in exchange for favours and registered in the name of another person.
The latest FIR is focused specifically on the alleged disproportion between the couple’s known income and their assets and expenditure during the defined check period. The CBI will investigate the ownership and source of individual properties and other assets.
Charges Under Prevention of Corruption Act
Lavidiya has been booked under Section 13(2) read with Section 13(1)(b) of the Prevention of Corruption Act, 1988.
These provisions concern criminal misconduct by a public servant in relation to possession of property or pecuniary resources disproportionate to known sources of income.
Srivastava has been booked under Section 12 of the Prevention of Corruption Act for her alleged role in abetting the offence.
Inspector Naveen Kumar has been assigned to investigate the case.
The allegations in the FIR remain subject to investigation and the legal process. The CBI will have to establish the source and ownership of the assets and determine whether the alleged unexplained wealth meets the legal requirements for prosecution and conviction.
Who Is Jeevan Lal Lavidiya?
Jeevan Lal Lavidiya is a 2004-batch IRS officer of the Income Tax Department. He served in several positions during his career and eventually rose to the rank of Commissioner of Income Tax.
He served as Joint Commissioner of Income Tax in Mumbai and subsequently as Additional Commissioner before attaining Commissioner-level responsibilities.
In Hyderabad, he served as Commissioner of Income Tax (Exemptions) and also held additional responsibilities connected with Income Tax Appeals Units 7 and 8.
Lavidiya is from Telangana and is the son of Ramulu Naik, a former BRS legislator from the Wyra constituency in Khammam district.
Education and Background
Lavidiya completed his schooling at APRS Enkoor and his junior college education at APRJC Nagarjuna Sagar.
He subsequently earned a B.Tech degree from the National Institute of Technology, Warangal, before joining the Indian Revenue Service through the Civil Services Examination.
Apart from his administrative career, profiles about Lavidiya have highlighted his interest in classical dance, literature and social service. He has also been associated with cultural programmes, including support for the Vysakhi Nrityotsav classical dance festival.
Shipra Srivastava’s Role
Lavidiya’s wife, Shipra Srivastava, was serving as a DIG with the CISF in New Delhi during the period relevant to the CBI’s investigation.
The CBI has named her as an accused under Section 12 of the Prevention of Corruption Act, alleging that she assisted in the acquisition of the assets under investigation.
The agency is examining her alleged involvement in acquiring, holding or concealing assets and records connected with the case.
From Bribery Allegations to Disproportionate Assets Probe
The new FIR represents a separate financial investigation arising from the material collected during the earlier bribery probe.
While the 2025 case centred on allegations of bribery linked to tax appeals, the September 2026 FIR focuses on the alleged accumulation of wealth beyond the couple’s known sources of income.
The CBI will now investigate the origin of individual assets, the financial transactions involved, the role of both accused and whether the alleged discrepancy can be explained through lawful sources.
The case therefore adds a new dimension to the legal proceedings involving the former Income Tax Commissioner, with the agency’s latest action centred on the financial trail uncovered during its earlier investigation.
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