The Federal High Court in Abuja has fixed December 8, 2025, for judgment in the N2 billion fraud case involving Emmanuella Eteta Ita, Head of the Stakeholders Unit at the Federal Inland Revenue Service (FIRS), and her company, Surestart School Limited.
Justice Giwa Ogunbanjo announced the date on Tuesday, October 21, 2025, after adopting final written addresses from both the prosecution and the defence.
Eteta and Surestart School Ltd are facing a 25-count charge bordering on criminal misappropriation, diversion of public funds, breach of trust, and money laundering to the tune of N2 billion.
During proceedings, defence counsel Paul Erokoro (SAN) urged the court to dismiss the charges and acquit his client, arguing that the prosecution failed to prove its case beyond reasonable doubt. He adopted his final written address dated December 10, 2014, and a reply filed on June 13, 2025, asking the court to discharge and acquit Eteta.
“We urge your lordship to discharge and acquit the first defendant and direct the prosecution to refund the N19.5 million she paid to the EFCC so she can reimburse her lenders,” Erokoro submitted.
In response, prosecuting counsel Ekele Iheanacho (SAN) maintained that the prosecution had established its case beyond reasonable doubt. He relied on his final written address filed and adopted on June 16, 2025, and asked the court to convict the defendants accordingly.
He further urged the court to strike out the defence’s reply, describing it as an attempt to reargue issues already canvassed in the main address.
After listening to both parties, Justice Ogunbanjo adjourned the matter to December 8, 2025, for judgment.

