If the interrupt handler and other kernel code need access to the same data, you need to protect against that, which is usually done by a spinlock great care must be taken, you don't want to introduce a deadlock ,and you must ensure such a spinlock is not held for too long. For spinlocks used in a hardware interrupt handler you have to disable interrupts on that processor whilst holding the lock - which in linux is done with the function spin_lock_irqsave().
The kernel code which was interrupted by this interrupt in the first place gets interrupted.
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