Supreme Court Judgment  Closure of bank account shortly after cheque issuance raises serious  Doubts about the accused’s conduct and intent. N.I. Act – S.138, 139 & S.118 (A) – Issuance of cheques, the respondent did not dispute that he had handed over the cheques and signed them. The Court noted that if the respondent claimed to have repaid the amounts owed, it was his responsibility to either retrieve the cheques or instruct the bank to stop payment. The fact that the respondent closed his bank accounts shortly after issuing the cheques raised concerns about his conduct and intent. The Court upheld the decision of the Trial Court, which had thoroughly examined all relevant issues and ruled in favor of the appellant. The Appellate Court and High Court had focused only on the interest amounts and certain repayments reflected in the statement of accounts, which the Court found to be an erroneous approach. Consequently, the Court allowed the appeal and upheld the conviction of the respondent.