use Data::Peek;
use Text::CSV_XS qw( csv );

my $r = 0;
my $aoa = csv (in => *DATA, filter => sub { $_[1][0] =~ m/^\s*#/ ? $r : ++$r; });
DDumper $aoa;
__END__
# This is comment
# and so is this
# and this
a,b,c
#but,not,this
1,2,3

##</code><code>##

[
    [   'a',
        'b',
        'c'
        ],
    [   '#but',
        'not',
        'this'
        ],
    [   '1',
        '2',
        '3'
        ]
    ]