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FIRST BANK OF NIGERIA PLC V. BIATEMP VENTURES LTD & FEDERAL INLAND REVENUE SERVICE

(2026) JELR 114745 (CA)

Court of Appeal  •  CA/ABJ/CV/288/2024  •  4 Feb 2026  •  Nigeria

Coram
Adebukunola Adeoti Ibironke Banjoko, JCA Okon Efreti Abang, JCA Eberechi Suzzette Nyesom-Wike, JCA

Appearances
M.J Numa, SAN, with him, A.E Imadegbelo, Esq., C.C Ezeikwu, Esq. and Benedicta U. Wokocha, Esq. For Appellant Olajide Olaleye-Kumuyi, Esq., with him, Chike Nwogbi, Esq. and Kayode Aderanti, Esq. - for 1st Respondent For Respondents

Judgement

ADEBUKUNOLA ADEOTI IBIRONKE BANJOKO, J.C.A. (Delivering the Lead Judgment): This Appeal is against the judgment of the Federal High Court, Abuja, HONOURABLE JUSTICE B.F.M NYAKO, delivered on the 15th Day of December 2023, in Suit No FHC/ABJ/CS/1443/2018; contained at Pages 1265-1280 of the record of Appeal; wherein the learned trial Judge, having expressly found that the 1st Respondent failed to prove the principal allegation of criminal manipulation of its bank statement against the Appellant, nevertheless proceeded to award General Damages in the sum of Twenty Million Naira (N20,000,000.00) jointly and severally against the Appellant and the 2nd Respondent for alleged embarrassment and reputational damage. 

Dissatisfied with that aspect of the judgment, the Appellant filed a Notice of Appeal grounded on errors of law and mixed law and fact, contending essentially that the award of damages was incongruous, perverse and legally unsustainable, having regard to the clear findings of non-…

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