Hello Anil.

You can use VLOOKUP for Reverse Lookup. Consider A1:B20 is the data. E2 is 
the Lookup_Value from Col_B. So use this,

=VLOOKUP(E2,CHOOSE({1,2},$B$2:$B$20,$A$2:$A$20),2,0)

CHOOSE({1,2},$B$2:$B$20,$A$2:$A$20) will give the array of Col_B value first 
then Col_A. So VLOOKUP will work as usually works.

Or, as the experts shows you can use, INDEX/MATCH, OFFSET, LOOKUP

See the attached.

HTH
Haseeb

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Attachment: RVLOOKUP.xls
Description: MS-Excel spreadsheet

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