I know Indentity_Insert = On .

my questiion is

Suppose there is one table and it has one primary key it's type is Integer.

currrenlty this table has 20 rows but it's last indentity value is 60.

then i use this dbcc command or not use it will be insert the next row

at 61 am right or wrong ?

then what is the use of this DBCC COmmand that i my Question ?