It usually doesn't. You may think of one of the followings:
1. When processing a higher priority interrupt, more interrupts with lower priority are not allowed.
2. During the context-switch (user-mode<->kernel-mode, entering/exiting interrupt/exception handler), interrupts may be disabled.
3. When in a critical operation (eg. manipulating shared data), interrupts may have to be disabled (for a very short time-interval).
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