def identifyFields(feature_id, value):
    layer = iface.activeLayer()
    fields = [field.name() for field in layer.fields()]
    request = QgsFeatureRequest().setFlags(QgsFeatureRequest.NoGeometry)
    for feat in layer.getFeatures(request):
        if feat.id() == feature_id:
            if value in feat.attributes():
                fieldIndex = [i for i, j in enumerate(feat.attributes()) if j == value]
    fieldName = [fields[i] for i in fieldIndex]
    print(fieldName)

identifyFields(1, 0.17)