Sources said the fighters from the Islamic State West Africa Province in trucks fitted with machine guns overran a military position in Magumeri late on Tuesday, killing about 10 soldiers.
The officer said the terrorists burnt three vehicles at the base including an armoured tank and an excavator.
At Garin Giwa Village in Kukawa Local Government Area of the state, sources said a notorious jihadist known as Umar Lene on Wednesday led two other Boko Haram commanders to attack Nigerian troops stationed in the town, killing about 10 of them.
Two guntrucks were reportedly taken from the troops, who were on a routine patrol when their convoy came under attack.
In the past months, soldiers have been targeted by the insurgents, who lay ambush on their path.