Old income tax demands from as early as 2005 are reappearing on the income tax portal, often with accumulated interest matching or exceeding the original amount. Taxpayers are contesting these legacy cases, citing non-receipt of original notices or assessment orders, which prevented timely appeals. This resurfacing is linked to the tax department's digitization efforts to consolidate records, creating challenges for both taxpayers and authorities in verifying proper delivery and due process from years ago.