I have a neautral view about this. But I will justify myself on why I do not like this piece.
The huge fault is adding two pictures together. One real photo and one digitally made photo. Not only do they go badly together but it really looks ugly. Also I would assume u was using it as a background and I can see the sun at the top, so why it the light source not in-sync. It just proves that you just coloured in Naruto and Sakura and just dropped it on this background.
Clothing: You did alright with the colours on both Naruto and Sakura's clothing but you messed up with the pockets. Looking at the lineart, the pocket comes out, but because you did not shade around that part it has made the pocket(s) look flat.
Body: I like it the technique you used. It would have been nice if you took away the lineart because you have made it realistic enough for us to distinguish what part of the body is what. You was a bit lazy not colouring Sakura's back arm ¬¬ and you have been known to get impaitent with things. Make sure everything is coloured!
Bankai you have posted like 6 pieces of work and you have gotten better as time goes by. Your technique is becoming better and better, so don't feel hard done by, by what I have stated above. Keep it up
yea you are right about the lightsource, i allways color something then i chose a background image and add it ,so i didnt sync the shades to the sun , and i used only 1 backgound image not 2. 