The Dept. delays for uploading the ITRs every year. Why don't it prepare in advance and upload it by 1st of April every year. It also delays in notifying the physical forms of ITRs. There are many Assessees who required to complete their filing at an early date due various reasons. But they are compelled to wait for the same about 1 or 2 months since last 3-4 years. Do you think it's lethargy on the part of the Dept.