Judgment :- R. JAYASIMHA BABU, J. The assessee is aggrieved by the order of the Commissioner declining to waive the interest under section 139 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the assessment years 1981-82 and 1982-83. The returns for the two years were filed on March 7, 1983, and on subsequent dates. The reason put forth by the assessee for the delay is that there was a raid in the premises of the petitioner by the Income-tax Department on May 5, 1977, which caused delay in filing the returns for the years subsequent to that year and the delay in finalising the accounts for the years prior to 1981-82 led to the delay in filing the returns for the years 1981-82 and 1982-83. The return for the year 1977-78 was filed on March 28, 1980, the return for the year 1978-79 was filed on March 31, 1981; the return for the year 1979-80 was filed on May 12, 1982; the return for the year 1980-81 was filed on June 22, 1982, and the return for the year 1981-82 was filed on March 7, 1983. Even after the submission of the return for the year 1980-81, there has been a delay of nine months before the return for the year 1981-82 was filed. The Commissioner was not therefore persuaded to hold that the delay occurred due to the raid which had taken place in the year 1977 and the delay in filing the returns between the assessment years 1977 and 1981 constituted sufficient cause for waiver of interest. The Commissioner has also found that the demise of a partner in 1978 could not be regarded as a relevant factor for excusing the delay in filing the return for the year 1981-82. The order passed by the Commissioner cannot be regarded as arbitrary or having failed to take into account the relevant factors or being based on irrelevant considerations. Counsel for the assessee further contended that the Commissioner has failed to note the dates on which the returns for earlier years have been filed. Though the order does not refer to those dates, it is quite clear from the order that the Commissioner has examined the reasons put forth for the delay and has found them to be unacceptable. Counsel for the assessee further contended that the Commissioner has failed to note the dates on which the returns for earlier years have been filed. Though the order does not refer to those dates, it is quite clear from the order that the Commissioner has examined the reasons put forth for the delay and has found them to be unacceptable. The mere fact that the assessee filed his returns for the earlier years with considerable delay, does not entitle him to claim that the delay in filing the returns for the later years also has to be condoned automaticallyCounsel for the assessee invited my attention to the order which had been made on January 5, 1989, by the Deputy Commissioner of Income-tax waiving the interest for the assessment years 1984-85 and 1985-86. The order does not give reasons for the waiver. From the petition filed by the assessee for waiver, it is found that the other partner, V. D. L. Subbiah, died in the year 1985. It is apparent that it is that fact which had weighed with the Deputy Commissioner in granting waiver for those two years. That waiver has no bearing on the assessee's request for waiver of interest for these two assessment years. The order of the Deputy Commissioner is not in any way vitiated. The writ petitions are dismissed.