This functionality is not available in PHPExcel: you would have to write something to do this yourself.
I can think of two approaches: using the iterators (see 28iterator.php in the /Tests folder for an example) to loop through the rows and columns of a worksheet to find cells matching your data, and return a list of the matching cells.
If you want to do this as a SQL style query, there is a library called
sql4array that allows you to execute SQL queries against 2-dimensional PHP arrays. Combine this with the result of calling a worksheet's toArray() method.