you can check the following points:

1. Make sure that your module is installed and upgraded: Ensure that you have installed and upgraded the neutrovis_invoice_note module after making changes to the code. You can do this by restarting the Odoo server and updating the module list.

2. Check the module dependency order: Verify that the neutrovis_invoice_note module is installed after its dependencies (base, neutrovis_contact, and account) are installed. The order of installation can affect the inheritance and field addition process.

3. Verify the module structure: Double-check the file structure of your module to ensure that the file paths and names are correct. Confirm that the __init__.py and __manifest__.py files are placed in the correct directories. Also, ensure that the file names and class names are spelled correctly.

4. Check for any other modules modifying res.partner: Ensure that there are no other modules in your Odoo instance that modify the res.partner model and conflict with your changes. Check if any other modules have overridden the same field or view where you are trying to add the bank_tagging field.

5. Verify the field definition: Review the account.py file in the neutrovis_invoice_note module to ensure that the field definition is correct. Make sure the field name (bank_tagging) and model inheritance (_inherit) match the parent model (res.partner). Also, confirm that the account.py file is being imported correctly in the __init__.py file.

After making any changes, remember to restart the Odoo server, upgrade the module, and clear the browser cache to ensure the changes are properly reflected.