A line of decisions of this court, including Onubogu v. The State (1974) 9 SC.1 at p.20; Ateji v. The State (1976) 2 SC 79 at pp. 83 – 84; Boy Muka v. The State (1976) 9-10 SC 193 at p.205, has held that in such a situation there is a failure to prove the criminal allegation beyond reasonable doubt. The person to explain the inconsistency is a witness(es) called by the party in whose case there are inconsistencies or contradictions, and not the counsel from the Bar. Afterall, a bare statement from the Bar has no force of legal evidence. The law is settled that the courts do not accept argument of counsel as substitute for evidence.
— Eko, JSC. Anyanwu v. PDP (2020) 3 NWLR (Pt. 1710) 134