"Code’s comments are always overlooked subject."
I don't know where you live, but in most universes I've called home for the last thirty years, the debate about the goodliness of comments has been vigorous and ongoing, sometimes vitriolic, never overlooked, and often heatedly argued.
The expression "code smell" has only relatively recently been coined and become popular (not necessarily correct - merely popular). I don't rank popularity as a motive to promote or even accept ANY claim. To be extra-clear, the expression "code smell" is a popular usage that means almost nothing; it's cute but useless, except in the context of some particular languages, if even then.
The value of comments in code varies in a number of ways. The unqualified claim that code should always be self-documenting is silliness of high degree. I've written code in languages that almost nobody would grasp without comments.
Without a few remarks, the following function is a wee bit obscure even for programmers who know the language:
∇R←NUB A
R←((A⍳A)=⍳⍴A)/A
I like comments. Prob'ly that's language-specific.