I didn’t do the valve job but saw the aftermath after re-removing the head. We removed the intake valve entirely, checked the lapping surface and reassembled....nothing of note. The gasket for the intake at the carb is oversized and not brand new but appeared to be sealing. I had to remove the gasket from the original carb (where it was stuck on) and use it on my carb when checking for an overloading gas supply due to a faulty needle valve/carb. Again, the intake gasket is not new but not torn.
Gotta thank all you guys for the info and suggestions.....nice to have folks take time to try to help others.
Just an addition..The engine does not start and the backfire is not an explosion but a muffled pop with occasional small flame burst visible in the carb throat. I’m stuck on a timing issue. Grasping at straws, the Muffler doesn’t seem blocked and the valve reed that vents into the valve cover seems okay.