Intake Valve Flow Numbers

Darin’s right but you have to remember the glow goes both ways, especially at low (relative) engine speeds. So reversion can become an issue if the cylinder pressure is still high when the intake valve opens during overlap. The cylinder needs intake charge. Not something diluted with residual exhaust gasses.
If it’s a factory design port and lift expectations are moderate the back cut will help a lot. With a properly designed aftermarket port and larger lifts the effect is less dramatic and reversion can be more of an issue.
Can you give a specific example (in a properly designed system) of back cuts on an intake valve being a bad idea? In general, if reversion is a problem then intake port velocities are wrong, cam is too long for the application, or exhaust system is inefficient. By the way, I'm trying to learn, not argue.