sh-indent-comment

sh-indent-comment is a variable defined in `sh-script.el'.
Its value is

t

Documentation:
How a comment line is to be indented.
nil means leave it as it is;
t means indent it as a normal line, aligning it to previous non-blank
non-comment line;
a number means align to that column, e.g. 0 means first column.

You can customize this variable.

This variable was introduced, or its default value was changed, in version 24.3 of Emacs.