Amalgamation

Company B and C amalgamated (transferor compnay) with Company A (transferee company) in the fy 2011-12. Company B and C did not file it's financial statements with ROC for fy 2011-12. ROC quoted the company B & C and it's directors into default list. B & C cliams that since they got amalgamted so there was no requirement of furnishing financials with ROC for the said period.

Is claim of B & C valid in context to companies act and ROC reguations? Could you refer any law or act with your reply?

Thanks!