The slain officer, O.O. Braimah, was reportedly killed during an overnight assault on a military formation in Benisheikh, about 75 kilometres from Maiduguri.
According to local authorities, the attackers also killed at least 18 soldiers and destroyed military assets, including vehicles and buildings, before withdrawing from the base.
The chairman of Kaga Local Government Area, Zannah Lawan Ajimi, confirmed the incident, describing it as a significant loss.
Nigeria has been battling a prolonged insurgency in the northeast since 2009, led by groups such as Boko Haram and its splinter faction, Islamic State West Africa Province.
The latest incident follows the killing of another senior officer, Musa Uba, who died in a similar attack in November.
As of the time of this report, the Nigerian Army and Defence Headquarters have yet to issue an official statement on the attack.
The incident underscores ongoing security challenges in the region despite years of military operations against insurgent groups.
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