Dependencies commands running (THIS IS A BUG) - make 3.81

[ruchi]

NUMJOBS := 24
MAKEFLAGS := -j3 -l36

SUBDIRS := a  \
                  b  \
                  c

.PHONY $(SUBDIRS)
$(SUBDIRS) : $(SOME_INITIAL_WORK)
c : a b
$(SUBDIRS):
             @echo "=> Working on '$@' for '$(ARCH)'..."
             $(NOERR)+cd $(DIR) &&  time ./<script>

On executing parallel make , only targets "a" and "b" are built and target
"c" totally skipped..not even goes to echo statement of $(SUBDIRS) rule.
In make -d -p command output get the following:
c: a b 
#  Phony target (prerequisite of .PHONY).
#  Implicit rule search has not been done.
#  File does not exist.
#  File has not been updated.
#  Dependencies commands running (THIS IS A BUG). 

On adding some 10-15 targets in between "b" and "c" target, the above BUG
doesn't comes and everything builds fine.
SUBDIRS := a  \
                  b  \
                  d e f ........l..m   \
                  c
Tried adding pipe , removing PHONY  and many other ways but of no
respite.Please help what can be the reason and some proper way to solve
this.



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