#!/usr/bin/perl

use strict;
use warnings;
use Text::ParseWords;

# WARNING: this code may generate some warnings
#          but checking is omitted intentionally

my @headers;
{
    local $_ = <DATA>;
    chomp;
    @headers = parse_line(',', 0, $_);
}

my @people;
while (<DATA>) {
    chomp;
    my @fields = parse_line(',', 0, $_);
    push @people, { map { $headers[$_], $fields[$_] } 0 .. $#headers };
}

printf qq(%s says "%s"\n), @{$people[0]}{@headers};
# Isha says "Hello!!"

__DATA__
Name,Comment
"Isha","""Hello!!"""
"Malav" ,"""koni comments nakhu ? tari?"""
"Mihir","""Dont know what to write :)"""
"Mukesh","""Kya comment add karun"""
"Tanmay Anjaria","""I - Intelligent S - Smart H - Highly thoughtful A - Antonyms should be taken for all of the above to know Isha :-)) Just Kidding... Keep Smiling, dear\u2026"""

##</code><code>##

my %people;
while (<DATA>) {
    chomp;
    my @fields = parse_line(',', 0, $_);
    for (0 .. $#headers) {
        push @{$people{$headers[$_]}}, $fields[$_];
    }
}

printf qq(%s says "%s"\n), map { $people{$_}[0] } @headers;
# Isha says "Hello!!"