ssj4 gogeta brushed off stuff that makes Amertersu look like water.
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maybe low end Goku. simply do the fact that he was afraid of lava in the frieza fight and it burned him. and Amertersu is hotter than lava since it burnt through lightning and lighting is way hotter than magma.
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however the point is irrelavant since Sasuke and Itachi cannot move at anywheres near the amount of speed required to catch goku at any level with Amertersu.
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well maybe base goku. Luffy and Toriko in the crossover Matched Goku evenly and even casually, rememebr when Goku said, "Stop holding back?" so possibly Itachi/sasuke may be able to catch goku in amertersu at the base form.
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i don't know.
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but ssj4 is impossible that is litterally 2,000x goku's base speed. Itachi/sasuke would be obliterated before they could even activated before they activated Amertersu, or knew anything