Wrong editor: Do not use notepad to edit makefiles.
Notepad++ or most IDEs can safely edit a Makefile. In your case, the line endings (LF) are broken. GNU_INSTALL_ROOT , GNU_VERSION and GNU_PREFIX are on separate lines.
Thanks for the response, ok i will use IDE for editing the makefile.While writing the question GNU_VERSION and GNU_PREFIX are in same line but in the file those are different lines
