bpo-30377: Simplify handling of COMMENT and NL in tokenize.py (#1607)

diff --git a/Lib/test/test_tokenize.py b/Lib/test/test_tokenize.py
index 6b57777..dcaf58f 100644
--- a/Lib/test/test_tokenize.py
+++ b/Lib/test/test_tokenize.py
@@ -39,6 +39,7 @@
     """)
         self.check_tokenize("if False:\n"
                             "    # NL\n"
+                            "    \n"
                             "    True = False # NEWLINE\n", """\
     NAME       'if'          (1, 0) (1, 2)
     NAME       'False'       (1, 3) (1, 8)
@@ -46,13 +47,14 @@
     NEWLINE    '\\n'          (1, 9) (1, 10)
     COMMENT    '# NL'        (2, 4) (2, 8)
     NL         '\\n'          (2, 8) (2, 9)
-    INDENT     '    '        (3, 0) (3, 4)
-    NAME       'True'        (3, 4) (3, 8)
-    OP         '='           (3, 9) (3, 10)
-    NAME       'False'       (3, 11) (3, 16)
-    COMMENT    '# NEWLINE'   (3, 17) (3, 26)
-    NEWLINE    '\\n'          (3, 26) (3, 27)
-    DEDENT     ''            (4, 0) (4, 0)
+    NL         '\\n'          (3, 4) (3, 5)
+    INDENT     '    '        (4, 0) (4, 4)
+    NAME       'True'        (4, 4) (4, 8)
+    OP         '='           (4, 9) (4, 10)
+    NAME       'False'       (4, 11) (4, 16)
+    COMMENT    '# NEWLINE'   (4, 17) (4, 26)
+    NEWLINE    '\\n'          (4, 26) (4, 27)
+    DEDENT     ''            (5, 0) (5, 0)
     """)
         indent_error_file = b"""\
 def k(x):
diff --git a/Lib/tokenize.py b/Lib/tokenize.py
index 634662d..9017bb1 100644
--- a/Lib/tokenize.py
+++ b/Lib/tokenize.py
@@ -560,13 +560,11 @@
             if line[pos] in '#\r\n':           # skip comments or blank lines
                 if line[pos] == '#':
                     comment_token = line[pos:].rstrip('\r\n')
-                    nl_pos = pos + len(comment_token)
                     yield TokenInfo(COMMENT, comment_token,
                            (lnum, pos), (lnum, pos + len(comment_token)), line)
-                    yield TokenInfo(NL, line[nl_pos:],
-                           (lnum, nl_pos), (lnum, len(line)), line)
-                else:
-                    yield TokenInfo((NL, COMMENT)[line[pos] == '#'], line[pos:],
+                    pos += len(comment_token)
+
+                yield TokenInfo(NL, line[pos:],
                            (lnum, pos), (lnum, len(line)), line)
                 continue