Hi Ikramshams,
You can write like the below query. Refer the below article for writing in a single procedure.
--SELECT
SELECT ROW_NUMBER() OVER (ORDER BY CustomerId) AS RowNo, * FROM Customers
--UPDATE
UPDATE Record SET CompanyName = 'Wolski Zajazd'
FROM (SELECT ROW_NUMBER() OVER (ORDER BY CustomerId) AS RowNo,* FROM Customers)Record
WHERE Record.RowNo = 93
--DELETE
DELETE Record FROM (SELECT ROW_NUMBER() OVER(ORDER BY CustomerId) AS RowNo,* FROM Customers)Record
WHERE Record.RowNo = 93