"CS Bharti, IRS 1994 batch, Additional Commissioner, Income tax, Gandhinagar was trapped this evening for demand and acceptance of Rs 30 lakh for scrutiny and assessment of income tax return of a construction firm," a CBI official said.
"Delivery of bribe was taken by a third party in Ahmedabad as arranged by a middleman on the instructions of the accused," he said.
"Assessment order was handed over to the complainant after confirmation of delivery of bribe amount," official said.