Search 'Email address' in where clause in SQL

Show columns from your table EmailSummary ?
What column has email ids?

Declare @EmailId varchar (max)
set @EmailId='anuradha.dutta@xyz.com,HEENA.SANOTRA@xyz.COM'

Declare @EmailIdWhere varchar (max)
Set @EmailIdWhere=Case when @EmailId='' then 'EMailAddressesTo<>''''' else 'EMailAddressesTo IN ('''+@EmailId+''')' end

Declare @String4 varchar (Max)

Set @String4 ='select * from EmailSummary ES
where ES.'+@EmailIdWhere+'

You need to try like below - Split and then join , IN clause will not work here.

--
Declare @EmailId varchar (max) =''
set @EmailId='anuradha.dutta@xyz.com,HEENA.SANOTRA@xyz.COM'

DECLARE @x AS XML=''
SET @x = CAST('<A>'+ REPLACE(@EmailId,',','</A><A>')+ '</A>' AS XML)

SELECT * FROM EmailSummary ES
INNER JOIN 
(
	SELECT t.value('.', 'VARCHAR(200)') Value FROM @x.nodes('/A') AS x(t)
)p ON p.Value = ES.EMailAddressesTo

--

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Dear Sir,
I have also search with accountID as well as Email then ?

Declare @AccountMasterId varchar (max)
set @AccountMasterId='495,12110'

Declare @AccountMasterIdsWhere varchar (max)
Set @AccountMasterIdsWhere=Case when @AccountMasterId='0' then 'AccountMasterId<>-1111' else 'AccountMasterId in ('+@AccountMasterId+')' end

DECLARE @x AS XML=''
SET @x = CAST('<A>'+ REPLACE(@EmailId,',','</A><A>')+ '</A>' AS XML)

      SELECT * FROM #EmailSummary ES LEFT OUTER JOIN AccountMaster A ON A.EMail = ES.EMailAddressesTo
                  INNER JOIN
                  (
                        SELECT t.value('.', 'VARCHAR(200)') Value FROM @x.nodes('/A') AS x(t)
                  )p ON p.Value = ES.EMailAddressesTo      


I  have join account master and search with AccountMasterID....How to set in Query ?