excel 2003- verify that row used in calculation is same within 2 c
 

Does anyone know of a way to verify that a row number being used within
calculations of 2 separate cells is the same?

Example:
Cells B31 and C31 both contain values from the same row within the
worksheet.
B31 (=I12)
C31 (=E12)
I need to verify that both cells B31 and C31 are looking for data within the
same row "12" of the worksheet = is there a way?