[Backport maintenance/3.2.x] Fix a false positive for redefined-outer-name

doc/whatsnew/fragments/9671.false_positive

@@ -0,0 +1,3 @@
+Fix a false positive for ``redefined-outer-name`` when there is a name defined in an exception-handling block which shares the same name as a local variable that has been defined in a function body.
+
+Closes #9671

pylint/checkers/variables.py

@@ -1519,6 +1519,15 @@ def visit_functiondef(self, node: nodes.FunctionDef) -> None:
                 ):
                     continue
 
+                # Suppress emitting the message if the outer name is in the
+                # scope of an exception assignment.
+                # For example: the `e` in `except ValueError as e`
+                global_node = globs[name][0]
+                if isinstance(global_node, nodes.AssignName) and isinstance(
+                    global_node.parent, nodes.ExceptHandler
+                ):
+                    continue
+
                 line = definition.fromlineno
                 if not self._is_name_ignored(stmt, name):
                     self.add_message(

tests/functional/r/redefined/redefined_except_handler.py

@@ -70,3 +70,25 @@ def func():
     # pylint:disable-next=invalid-name, unused-variable
     except IOError as CustomException:  # [redefined-outer-name]
         pass
+
+
+# https://github.com/pylint-dev/pylint/issues/9671
+def function_before_exception():
+    """The local variable `e` should not trigger `redefined-outer-name`
+       when `e` is also defined in the subsequent exception handling block.
+    """
+    e = 42
+    return e
+
+try:
+    raise ValueError('outer')
+except ValueError as e:
+    print(e)
+
+
+def function_after_exception():
+    """The local variable `e` should not trigger `redefined-outer-name`
+       when `e` is also defined in the preceding exception handling block.
+    """
+    e = 42
+    return e