Just In case you want to use CTE

DECLARE @tbl TABLE

(

RatingID INT,

Parameter_Order INT,

ProjectKey INT,

Comments NVARCHAR(MAX)

)

INSERT INTO @tbl

SELECT 792 , 0, 251,'A.quality has been improved of all deliverables, got appreciation from partner;B.all milestones on track;C.discussion in progress for salesforce team expansion team expansion plan for 2 .net resources;D.no infrastructure issue;E.team working on multiple business requirements and meeting all expectations of partner;F.dev and qa processes are being followed in aligned with partner'

UNION

SELECT 792 , 1, 251,'quality has been improved of all deliverables, got appreciation from partner'

UNION

SELECT 792 , 2, 251,'all milestones on track'

UNION

SELECT 792 , 3, 251,'discussion in progress for salesforce team expansion team expansion plan for 2 .net resources'

UNION

SELECT 792 , 4, 251,'no infrastructure issues'

UNION

SELECT 792 , 5, 251,'team working on multiple business requirements and meeting all expectations of partner'

UNION

SELECT 792 , 6, 251,'dev and qa processes are being followed in aligned with partner'

UNION

SELECT 827 , 0, 598,'A.quality has been consistent. no escalation from partner/stakeholders;B.working on release called crane;C.one attrition in teach support team;D.this has been consistent;E.we are all well connected with delivery stake holders.;F.this has been consistent;'

UNION

SELECT 827 , 1, 598,'quality has been consistent. no escalation from partner/stakeholders'

UNION

SELECT 827 , 2, 598,'working on release called crane'

UNION

SELECT 827 , 3, 598,'one attrition in teach support team'

UNION

SELECT 827 , 4, 598,'this has been consistent'

UNION

SELECT 827 , 5, 598,'we are all well connected with delivery stake holders.'

UNION

SELECT 827 , 6, 598,'this has been consistent'

;WITH CTE AS

(

SELECT RatingID ,MAX(Parameter_Order) Parameter_Order1

FROM @tbl

GROUP BY RatingID

)

, CTE2

as

(

SELECT t.RatingID ,Parameter_Order ,ProjectKey ,Comments,0 AS CurrentID ,

Parameter_Order1

FROM @tbl t

INNER JOIN CTE ON t.RatingID = cte.RatingID

WHERE Parameter_Order = 0

UNION ALL

SELECT CTE2.RatingID ,CTE2.Parameter_Order ,CTE2.ProjectKey ,CTE2.Comments+'||'+t.Comments,CTE2.CurrentID+1 AS CurrentID,

CTE2.Parameter_Order1

FROM CTE2

INNER JOIN @tbl t ON CTE2.RatingID = t.RatingID

WHERE t.Parameter_Order = CTE2.CurrentID+1

AND CTE2.CurrentID <=Parameter_Order1

)

SELECT * FROM CTE2 where currentid = Parameter_Order1