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DhilibanThangavelDhilibanThangavel 

Activity notes and attachments

"Currently when you create an activity note on a contact Salesforce automatically copies that note into the activity records for the Account that owns that contact.

We need to stop this. Either by blocking the creation of the new record or automatically deleting it after it has been created.

Users should still  be able to be create notes on the Account record however."
SonamSonam (Salesforce Developers) 
When a note is created on the contact, it doesn't copy over to the Account , it is the same note which shows under the Account.

Since Account is the parent of Contact, the Attchements and Notes roll up to the Account and this is by design such that the Account has access to all the contacts Notes/Attachments on the detail page.