1975 (5) TMI 86 - SUPREME COURT

maxim lex non cogit ad impossibilia means that the law does not compel a man to do that which he cannot possibly perform. whether, the respondents, after having obtained the orders of injunction from the Court restraining the appellants from taking any proceedings could, thereafter, insist upon the notices within that period as a condition for their liability to file the returns or for the authorities for making the assessments, whether the Commissioner could have issued the notices before the appeals were preferred