SHELL := /bin/bash

all:
    @echo -e "Input data"
    @echo -e "----------"
    @echo -e "a1 b1 c1\na2\tb2\tc2"
    @echo -e "------------------------"
    @echo -e "Output data"
    @echo -e "-----------"
    @while IFS=$$' \t' read -d$$'\n' _a _b _c; \
      do echo "[$$_a,$$_b,$$_c]"; \
      done < <(echo -e "a1 b1 c1\na2\tb2\tc2")
    @echo -e "------------------------"