H1B visa with change of employer


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Here's a situation of my friend and he's asked for my assistance.

He was working for a company A in the US and had approved I-140 through company A. Since he was on the 6th year of H1B, company A filed for his extension. He got the extension approved, traveled to India after extension approval and got H1B visa stamped before entering US.

Now after coming back to US, he had to suddenly go back to India for good. However, a year later his situation has changed and he is willing to come back to US through company B.

The question is

1. Does his H1B petition with company A becomes dormant?

2. Does he need to restamp H1B through company B since the previous one was through company A? The H1B visa is still valid for another 2 years.

3. What happens to his approved I-140? Can he hold on to that priority date and restart the GC process again through company B?

Thank you for your guidance.

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