hi
try this
select (Case when P_SalaryDueTotal.M_Code='Jan/2014' then sum(P_SalaryDueTotal.NetSalary) end) as 'Jan/2014',
(Case when P_SalaryDueTotal.M_Code='Feb/2014' then sum(P_SalaryDueTotal.NetSalary) end) as 'Feb/2014',
(Case when P_SalaryDueTotal.M_Code='Mar/2014' then sum(P_SalaryDueTotal.NetSalary) end) as 'Mar/2014' into #temp
FROM P_SalaryDueTotal
WHERE (P_SalaryDueTotal.DepartmentID = 1359) AND (P_SalaryDueTotal.M_Code IN ('Jan/2014','Feb/2014','Mar/2014'))
GROUP BY P_SalaryDueTotal.M_Code
select sum(isnull([Jan/2014],0)) [Jan/2014],
sum(isnull([Feb/2014,0)) [Feb/2014],
sum(isnull([Mar/2014],0)) [Mar/2014] from #temp
drop table #temp