How do I refer to a cell, address from ROW and COLUMN functions

In my IF I want to know, if the topmost field of my fields column matches with the value of the leftmost field of my fields row.

if ( cellref(COLUMN(),1)=cellref(1,ROW()) ; myexpression ; otherexpression )

What function do I have to use, or how can I sole my problem?
Thanks for your help!

There are at least three functions than can help with your problem:

INDEX()
OFFSET()
INDIRECT(ADDRESS())

very simple : you just set (for example if the cells are c4 and h9) if ( c4=h9 ; yourexpression ; otherexpression ) or
if you prefer if ( $c$4=$h$9 ; yourexpression ; otherexpression)