SQL Server 2022

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CREATE table myTable (ID int, No int,  Name char(2), Letter char(1),  Answer varchar(10), CMT char(3));

insert into myTable (ID,  No,  Name, Letter, Answer, CMT) values
(123, 103, 'A1',    'A',      'Low',    'Abc'),
(123, 103, 'A2',    'B',      'High',   'Abc'),
(123, 103, 'A3',    'A',      'Medium', 'Cde'),
(123, 103, 'A4',    'C',      'Low',    'Hhj');

WITH myData AS 
(
	SELECT ID,
           No,
           Name,
           Letter,
           Answer,
           CMT,
		   ROW_NUMBER() OVER (PARTITION BY Id,No ORDER BY ID, No) rn
		   FROM myTable
) 
SELECT ID,
       No,
       MAX(CASE WHEN rn = 1 THEN Name END) name1,
       MAX(CASE WHEN rn = 1 THEN Letter END) Letter1,
       MAX(CASE WHEN rn = 1 THEN Answer END) Answer1,
       MAX(CASE WHEN rn = 1 THEN CMT END) CMT1,
       MAX(CASE WHEN rn = 2 THEN Name END) name2,
       MAX(CASE WHEN rn = 2 THEN Letter END) Letter2,
       MAX(CASE WHEN rn = 2 THEN Answer END) Answer2,
       MAX(CASE WHEN rn = 2 THEN CMT END) CMT2,
       MAX(CASE WHEN rn = 3 THEN Name END) name3,
       MAX(CASE WHEN rn = 3 THEN Letter END) Letter3,
       MAX(CASE WHEN rn = 3 THEN Answer END) Answer3,
       MAX(CASE WHEN rn = 3 THEN CMT END) CMT3,
       MAX(CASE WHEN rn = 4 THEN Name END) name4,
       MAX(CASE WHEN rn = 4 THEN Letter END) Letter4,
       MAX(CASE WHEN rn = 4 THEN Answer END) Answer4,
       MAX(CASE WHEN rn = 4 THEN CMT END) CMT4
	   FROM myData
	   GROUP BY Id, No;

ID	No	name1	Letter1	Answer1	CMT1	name2	Letter2	Answer2	CMT2	name3	Letter3	Answer3	CMT3	name4	Letter4	Answer4	CMT4
123	103	A1	A	Low	Abc	A2	B	High	Abc	A3	A	Medium	Cde	A4	C	Low	Hhj

Warning: Null value is eliminated by an aggregate or other SET operation.