ID     name       Dept       Manager      
        101    Mukesh     SW              
        102    Ram        SW         101      
        103    sham       SW         101      
        104    rahul      SW         101      
        105    Rajat      HQ              
        106    akhilesh   HQ         105        
        107    sachin     HQ         105

        dep    Manager    name          
        SW     Mukesh     Ram      
                          Sham          
                          Rahul        
        HQ     Rajat      akhilesh

SELECT
    CASE WHEN ISNULL(SecondTable.Id,0) = 0
         THEN FirstTable.Dept
         ELSE ''
    END AS Department,

    CASE WHEN ISNULL(SecondTable.Id,0) = 0
         THEN Manager.Name
         ELSE ''
    END  AS Manager,
    FirstTable.Name FROM MyTest AS FirstTable
LEFT JOIN MyTest AS SecondTable ON
    SecondTable.ID = (SELECT Top 1  MyTest.ID
                      FROM MyTest
                      WHERE MyTest.Manager = FirstTable.Manager
                        AND MyTest.dept = FirstTable.dept
                        AND MyTest.Id < FirstTable.Id
                      ORDER BY MyTest.ID DESC)
LEFT JOIN MyTest AS Manager ON Manager.Id = FirstTable.Manager  WHERE FirstTable.Manager <> 0 ORDER BY FirstTable.dept, FirstTable.ID

SELECT t1.Dept AS DEP, t2.name AS MANAGER, t1.name AS NAME
FROM table1 t1
INNER JOIN table1 t2 ON t1.manager = t2.id

DEP MANAGER NAME
SW  Mukesh  Ram
SW  Mukesh  sham
SW  Mukesh  rahul
HQ  Rajat   akhilesh
HQ  Rajat   sachin