In BF3, BCl3 and BBr3 each will show pπ−pπ back bonding as follows.
Extent of overlapping is 2p−2p>2p−3p>2p−4p . As the difference between the size of p orbital increases, the extent of overlapping decreases the availability of vacant orbital increases and the acidic character increases.
Hence, correct order of Lewis acidity represented by option (BF3 < BCl3 < BBr3).