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Okay, this question comes up in my mind most of the time. Considering the basic law on life and death: when a body part is taken from a dead body, it can never get that back. But in Naruto, many reanimated ninjas had lost their eye of some or the other reason (Sharingan, Rinnegan and Byakugan mainly).

As far as I know, Sasuke has taken Itachi's eyes to awaken his powers. So then how could Itachi get his Sharingan back when Kabuto reanimated him? Is there any kind of logic behind this which I've missed out? Or is that some law in the shinobi world? Obito had taken over Nagato's Rinnegan, yet Nagato had the Rinnegan when he was reanimated. Considering the power of Rinnegan which creates stuff, there hasn't been any scene where Sharingan and other eyes of Rinnegan were created and transplanted into Itachi and Nagato.

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From Naruto Wiki:

The Summoning: Impure World Reincarnation is a forbidden technique where, using a living person as a vessel, a deceased person's soul can be called back to the world of the living and bound to it. The vessel will then take on the form that person had in life, thereby reincarnating them to do their summoner's bidding.

On reincarnation the shinobi is brought back to the living world with the same abilities that they had during their actual life course. With Kabuto's better hold over the Impure World Reincarnation jutsu, he could even enhance the abilities of the resurrected shinobis as he did with Madara

Since the eyes are a part of the body, the reincarnated shinobi has them.

However incase of ninja tools like the swords of the 7 ninja swordsmen, since these are not a part of the body, they were not with the ninja swordsmen on reincarnation. They had to summon them using a scroll.. and the swords that were being used by others were not summoned back to the ninja swordsmen (Chojuro had Hiramekarei with him)

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