68,80,857/- and 3,94,27,706/- respectively in those two assessment-years u/s on account of undisclosed investment in construction of building u/s 69B. Aggrieved, the assessee contested those additions in first-appeal before CIT(A) on legality as well as merit. The CIT(A) allowed assessee’s appeal on legality aspect without adjudicating merit. Now, the revenue