-- Delete Record From table
DELETE FROM tbl_emp
WHERE id >= 4 ;

DECLARE @NewSeed NUMERIC(10)

-- Get the Last Value from the Table from where
-- You want to restore the Identity Column Value
SELECT @NewSeed = MAX(id)
FROM tbl_emp ;

-- RESEED the IDENTITY column Value
DBCC CHECKIDENT (tbl_emp, RESEED, @NewSeed)