Thanks for ur time and contribution, i appreciate it, this problem is resolved myself.
actually in sheet1, in Cell D4, i was using this formula =if(sheet2!D4="","",sheet2!D4) and bcoz of this blank occuring by this formula , it was showing the error of #VALUE, i have solved it by changing the format, custom fromat = 0;-0; instead of this that if formula ,i changed the format and everything is fine now