Mathematica does not support any kind of comment-to-line-end specaial character(s). You will have to resign yourself to living with that. It does support a very useful and easy to apply block un/commenting feature.
I am running on OS X, so the keyboard shortcut for the context (mouse-right-click) menu's Un/Comment command is Cmnd+/. I use that do any kind of line or block un/commenting. Here is how it works.
Suppose I have a line that looks this this

When I click anywhere in the line sufficiently many times (three times will do it if I click on data) and type Cmnd+/, it changes to

When I triple-click on the left-most parenthesis three-times, it reverts back to

1 [return] 2assignsIn[1]:=1andIn[2]:=2, so a linebreak is respected. However,3[4, [return] 5]assignsIn[3]:=3[4,5], so here it isn't. It seems, though, for all intents and purposes, where a line is handled as a "separate line" it is also a separate input. – LLlAMnYP Aug 05 '15 at 18:32(* *), but use right-click Un/Comment. – Karsten7 Aug 05 '15 at 18:40