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I took steps according to this article but the newly created link displays the "text block" on the front-end instead of back-end.
http://alanstorm.com/magento_admin_controllers/

Can anyone help me understand what's the problem?
Greatly appreciate your help guys!

First of all there is mistake in your config.xml. You have defined frontend and admin routers under frontend tag. Please correct and also share the path of your controller file so that I can help you more in this.
Code for frontend router:

<frontend>
 <routers>
 <namespace_module>
 <use>standard</use>
 <args>
 <module>Namespace_Module</module>
 <frontName>whatever</frontName> <!-- http://dev.local/whatever/*/* -->
 </args>
 </namespace_module>
 </routers>
</frontend>

Code for admin router:

<admin>
 <routers>
 <adminhtml>
 <args>
 <modules>
 <namespace_module before="Mage_Adminhtml">Namespace_Module_Adminhtml</namespace_module> <!-- http://dev.local/admin/*/* -->
 </modules>
 </args>
 </adminhtml>
 </routers>
</admin>

1. Reason for error is you didn't read Alan Storm guide properly.


2. Secondly, you cannot add adminhtml node inside frontend node, magento is looking for adminhtml and admin nodes outside frontend
   and global node. Magento didn't found both nodes, so it's showing
   frontend 404 page not found error.


3. Below is example from working extension, see properly and make changes on after understand it


4. You must define ACL for each parent and child menu items, it's required.

<frontend> 
 <layout>
 <updates>
 <productcomments>
 <file>productcomments.xml</file>
 </productcomments>
 </updates>
 </layout>
 <routers>
 <productcomments>
 <use>standard</use>
 <args>
 <module>Cpstest_ProductComments</module>
 <frontName>productcomments</frontName>
 </args>
 </productcomments> 
 </routers>
</frontend>

<admin>
 <routers>
 <adminhtml>
 <args>
 <modules>
 <module_name before="Mage_Adminhtml">Cpstest_ProductComments_Adminhtml</module_name>
 </modules>
 </args>
 </adminhtml>
 </routers>
</admin>

<adminhtml>
 <layout>
 <updates>
 <productcomments>
 <file>productcomments.xml</file>
 </productcomments>
 </updates>
 </layout>
 <acl>
 <resources>
 <all>
 <title>Allow Everything</title>
 </all>
 <admin>
 <children>
 <productcomments translate="label" module="Cpstest_ProductComments">
 <title>CPS Product Comments</title>
 <sort_order>30</sort_order>
 <children>
 <prdcomments translate="title">
 <title>Product Comments</title>
 </prdcomments>
 </children>
 </productcomments>
 </children>
 </admin>
 </resources>
 </acl>
</adminhtml>

Alright, at last I was able to resolve this issue using this article.

Hope That helps someone!