That's silly. I've never seen comments even as a way to explain what your code is doing (the code often does do that anyway). It's important to say WHY you're doing it the way you are.

That way anyone else who comes in there can have the same context you did when you implemented it, which imo is where most bugs occur. People don't realize what assumptions you made when it was first written, and then make their own (which can easily clash).