Closely Guarded Post Player

[Fritz]

need some help in a debate I am having with a regular partner of mine. Ball goes into a post player who has his back to the basket and is dribbling trying to decide what move to make and how the defender is reacting. Does the closely guarded count apply?

I say no because the rule book talks about the count ending once the dribbler gets his head/shoulders past the defender - implying that closely guarded occurs when opponents are facing each other. And I have never seen a visible count done in this situation by anyone I have watched or worked with.

My "debater" says that isn't true as the book never says they have to face each other.

So, experts, what is the correct application?