Index: src/wp-includes/comment.php
===================================================================
--- src/wp-includes/comment.php	(revision 39658)
+++ src/wp-includes/comment.php	(working copy)
@@ -1003,12 +1003,6 @@
 		if ( $args['max_depth'] > 1 && 0 != $comment->comment_parent )
 			return get_page_of_comment( $comment->comment_parent, $args );
 
-		if ( 'desc' === get_option( 'comment_order' ) ) {
-			$compare = 'after';
-		} else {
-			$compare = 'before';
-		}
-
 		$comment_args = array(
 			'type'       => $args['type'],
 			'post_id'    => $comment->comment_post_ID,
@@ -1019,7 +1013,7 @@
 			'date_query' => array(
 				array(
 					'column' => "$wpdb->comments.comment_date_gmt",
-					$compare => $comment->comment_date_gmt,
+					'before' => $comment->comment_date_gmt,
 				)
 			),
 		);
Index: tests/phpunit/tests/comment/getPageOfComment.php
===================================================================
--- tests/phpunit/tests/comment/getPageOfComment.php	(revision 39658)
+++ tests/phpunit/tests/comment/getPageOfComment.php	(working copy)
@@ -238,22 +238,4 @@
 
 		$this->assertEquals( 2, get_page_of_comment( $c1 ) );
 	}
-
-	/**
-	 * @ticket 31101
-	 */
-	public function test_should_respect_comment_order_newest() {
-		$now = time();
-
-		$p = self::factory()->post->create();
-		$c1 = self::factory()->comment->create( array( 'comment_post_ID' => $p, 'comment_date_gmt' => date( 'Y-m-d H:i:s', $now ) ) );
-		$c2 = self::factory()->comment->create( array( 'comment_post_ID' => $p, 'comment_date_gmt' => date( 'Y-m-d H:i:s', $now - 20 ) ) );
-		$c3 = self::factory()->comment->create( array( 'comment_post_ID' => $p, 'comment_date_gmt' => date( 'Y-m-d H:i:s', $now - 30 ) ) );
-
-		update_option( 'comment_order', 'desc' );
-		update_option( 'page_comments', 1 );
-		update_option( 'comments_per_page', 2 );
-
-		$this->assertEquals( 2, get_page_of_comment( $c3 ) );
-	}
 }