If you try to perform gyakuhanmi kotegaeshi simply by raising your hand with the palm down to try to release it, or by attempting to cut the attacker’s hand away with the edge of your other hand, neither of these will work very well. They also take too long and give your opponent a chance to continue with his next attack. The important thing is always to be in a position to strike (ate), while at the same time staying out of range of potential strikes and kicks. This is irimi. As the movement begins, you should already be shifting into such a position.

Shoji Nishio Sensei
Yurusu Budo (pg 64)