fix: 'NoneType' object has no attribute 'has_serial_no' (backport #43514)

[mergify]

  File "apps/erpnext/erpnext/controllers/stock_controller.py", line 248, in make_bundle_for_sales_purchase_return
    self.make_bundle_for_non_rejected_qty(table_name)
  File "apps/erpnext/erpnext/controllers/stock_controller.py", line 303, in make_bundle_for_non_rejected_qty
    field, reference_ids = self.get_reference_ids(table_name)
                           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/erpnext/erpnext/controllers/stock_controller.py", line 340, in get_reference_ids
    if not self.is_serial_batch_item(row.item_code):
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/utils/caching.py", line 59, in wrapper
    return_val = func(*args, **kwargs)
                 ^^^^^^^^^^^^^^^^^^^^^
  File "apps/erpnext/erpnext/controllers/stock_controller.py", line 362, in is_serial_batch_item
    if item_details.has_serial_no or item_details.has_batch_no:
       ^^^^^^^^^^^^^^^^^^^^^^^^^^
AttributeError: 'NoneType' object has no attribute 'has_serial_no'
```<hr>This is an automatic backport of pull request #43514 done by [Mergify](https://mergify.com).