<p>I’m not going to claim that Gaara beats Itachi or anything, but let me remind you that Gaara countered amaterasu with his sand and also countered Susanoo with his sand. Gaara used the sand to pull Madara out of his Susanoo, which would work on Itachi as
well.So Gaara has counter for 2/3 of Itachi’s abilities. Tsukuyomi is up to debate.
</p>