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Misappropriation

Apr 3, 2026

FRN vs Emmanuella Eteta Ita (Head of Stakeholders Unit of Federal Inland Revenue Service, FIRS) & 1 other

Humans

Emmanuella Eteta Ita
& 1 other

Money bag

N145,819,000.00
Amount allegedly misappropriated

Money bag

Case Summary
The accused person was alleged to have knowingly transferred the total sum of N145,819,000.00 (One Hundred and Forty-five Million, Eight Hundred and Nineteen Thousand Naira) belonging to FIRS into the UBA account No. 1013797194 operated by Surestart School Ltd, which is a proceed of unlawful activity.

Calendar

6
Year(s) since arraignment

Gavel

Case Update
The prosecution witness told the court that the first defendant undertook some Stakeholders’ assignments for FIRS and the funds meant for the projects were diverted and traced into her account and the account of the second defendant, Surestart School Ltd, a private school belonging to the first defendant.

Court house

Hon. Justice F. O. Giwa-Ogunbanjo
Federal High Court, Maitama, Abuja

Legislation

ACJA/ACJL Compliance - violated

Case Information
Emmanuella Eteta Ita & 1 other
Presiding Judge & Designated Court
Hon. Justice F. O. Giwa-Ogunbanjo, Federal High Court, Maitama, Abuja
Nature and Number of Charges
25-count charge of corruption, fraud and criminal misappropriation.
Date of 1st Arraignment
2020
Summary of Case
The accused person was alleged to have knowingly transferred the total sum of N145,819,000.00 (One Hundred and Forty-five Million, Eight Hundred and Nineteen Thousand Naira) belonging to FIRS into the UBA account No. 1013797194 operated by Surestart School Ltd, which is a proceed of unlawful activity.
Defendant(s) and Plea entered on Arraignment
1. Emmanuella Eteta Ita (Head of Stakeholders Unit of Federal Inland Revenue Service (FIRS)) – Not guilty
2. Surestart School Limited (Company) – Not guilty
Defence Counsel(s)
1. Benjamin Ogbayi (Lawyer)
2. Andrew Hassien (Lawyer)
Prosecuting Agency
Economic and Financial Crimes Commission
Prosecutor(s)
1. Ekele Iheanacho (Lawyer)
Status of Case
On Trial
Stage of Trial
Prosecution Stage
Length of Trial
6 year(s)
Case Update
The prosecution witness told the court that the first defendant undertook some Stakeholders’ assignments for FIRS and the funds meant for the projects were diverted and traced into her account and the account of the second defendant, Surestart School Ltd, a private school belonging to the first defendant.
ACJA/ACJL Compliance
Violated