Control flow with empty body: do not report 'if' with comments

#KT-34325 Fixed

idea/src/org/jetbrains/kotlin/idea/inspections/ControlFlowWithEmptyBodyInspection.kt

@@ -18,10 +18,11 @@ import org.jetbrains.kotlin.psi.psiUtil.startOffset
 class ControlFlowWithEmptyBodyInspection : AbstractKotlinInspection() {
     override fun buildVisitor(holder: ProblemsHolder, isOnTheFly: Boolean) = object : KtVisitorVoid() {
         override fun visitIfExpression(expression: KtIfExpression) {
-            if (expression.then.isEmptyBodyOrNull()) {
+            val then = expression.then
+            val elseKeyword = expression.elseKeyword
+            if (then.isEmptyBodyOrNull() && (elseKeyword == null || then?.hasComments() != true)) {
                 holder.registerProblem(expression, expression.ifKeyword)
             }
-            val elseKeyword = expression.elseKeyword
             if (elseKeyword != null && expression.`else`.isEmptyBodyOrNull()) {
                 holder.registerProblem(expression, elseKeyword)
             }

idea/testData/inspectionsLocal/controlFlowWithEmptyBody/if/blockHasCommentWithElse.kt

@@ -0,0 +1,12 @@
+// PROBLEM: none
+
+fun test(i: Int) {
+    <caret>if (i == 1) {
+        // comment
+    } else {
+        return
+    }
+    foo()
+}
+
+fun foo() {}

idea/tests/org/jetbrains/kotlin/idea/inspections/LocalInspectionTestGenerated.java

@@ -2730,6 +2730,11 @@ public class LocalInspectionTestGenerated extends AbstractLocalInspectionTest {
                 runTest("idea/testData/inspectionsLocal/controlFlowWithEmptyBody/if/blockHasComment.kt");
             }
 
+            @TestMetadata("blockHasCommentWithElse.kt")
+            public void testBlockHasCommentWithElse() throws Exception {
+                runTest("idea/testData/inspectionsLocal/controlFlowWithEmptyBody/if/blockHasCommentWithElse.kt");
+            }
+
             @TestMetadata("blockHasElse.kt")
             public void testBlockHasElse() throws Exception {
                 runTest("idea/testData/inspectionsLocal/controlFlowWithEmptyBody/if/blockHasElse.kt");