http://en.wikipedia.org/wiki/IP_address_spoofingAll data packets on a network are just sequences of bits. The sending computer determines what bits to transmit. Normally, it sends the correct return address, but there is no guarantee of this.
As pointed out in the article, IP spoofing is usually used when the response doesn't matter (e.g., in Denial of Service (DoS) attacks) or when the response can be guessed by the sender.