According the investigative agency, during his tenure as Commissioner, Income Tax Appeal 1 and Appeal 2, he purportedly decided 104 IT appeals.
"He supposedly uploaded the orders in June 2019 and backdated it to December 2018. He uploaded 104 IT appeals of which 13 were not in his jurisdiction," the agency said in a statement.
The appeals were uploaded on the Income Tax Business Application system through the RSA token between June 11 and June 13, and the agency alleged that in the dispatch records, he manipulated these orders to bring on record that they were dispatched on June 7, instead on June 14. He was dismissed on June 10.
The agency alleges that Srivastava had hired a private person to type and upload orders, and has identified the person as Amar Das, whose residence was also searched.
The CBI statement said that searches were conducted at a boutique owned by Srivastava's wife in Delhi's Vasant Kunj, as well at the office and residence of two chartered accountants identified as Anil Prahlad Kumar from Ghaziabad and K.P. Garg from Garg Brothers and Associates at Delhi's Nehru Place.
The agency has also conducted raids at various locations in Delhi, Ghaziabad, Noida and Muradnagar, involving other public servants and private persons. The CBI has found Rs 1.3 crore in the bank account of Srivastava and his family members along with incriminating documents related to immovable properties and a bank locker is under agency's scanner.
The agency has recovered jewellery worth Rs 2.47 crore, Rs 16.4 lakh in cash and watches worth Rs 10 lakh.
( With inputs from IANS )