I've been out of the GA world for some time, but will offer these thoughts.
At low power settings, the accumulation of ice in the intake (carburator) could go un-noticed until the application of full power, where that ice would rear its ugly head. Therefore, the use of carb heat
could prevent such an occurance.
However, in certain atmospheric conditions (cold and moist air) the application of carb heat
could LEAD to the formation of ice (increase air temp to cause otherwise frozen particals to melt and accumulate).
In my current world, we generally use "Carb Heat" (Engine Anti-Ice) when the TAT is 10 degree or less. In a GA type aircraft, your TAT is generally the same as your SAT, so that rule could prove somewhat valuable.
TAT = the tempurature of the air after consideration of aeardynamic heating.
SAT = the tempurature of the air when sitting still.
Finally, allow me to plagiarize our learned colleague
All the above should be viewed with great suspicion as I haven't flown a piston for over 10 years (and I was crap at it then)
.