New Delhi: The income tax department has served a fresh notice to Samajwadi Party leader Amar Singh's wife, Pankaja Kumari Singh, after the tax authorities found a mismatch in her declared income and expenditure. Sources in the income tax department said that she had submitted her reply against a notice issued in March this year, whereby she was asked to give year-wise details about the income and expenditure. In her reply, Singh has given year-wise details of income as well as expenditure. But the department claims to have found some 'anomalies' in it and has asked her to explain the details again, sources said. The tax department has also served notices to two companies in which Amar Singh served as the board of directors. One of the two companies, which is based in Noida, has been subjected to a series of raids by the tax department in their premises located in Delhi, Uttar Pradesh and Himachal Pradesh, according to sources. The company was fined over Rs 10 crore for its income tax evasion and other irregularities during a period of two years, sources added.