Tevez returned to Manchester on Tuesday, ending a self-imposed three-month exile in Argentina after he was found guilty by the club of refusing to warm-up during City's Champions League match against Bayern Munich in September.
But Tevez, despite saying he wanted to get back into the City side, arrived back in England after giving a lengthy interview on Argentinian television hitting out at his treatment by Mancini.
Speaking in Lisbon ahead of City's Europa League clash with Porto on Thursday night, Mancini said he was keen to focus on the match ahead but did address Tevez's comments.
"I don't want to answer your question because the game is more important than this," he said.
"But I answer this question and then no more, because we have this game.
"It is an important game against a top club like Porto.
"I totally disagree with Carlos, what he said, because I never treated him badly.
"Maybe the opposite, I treated him too well, always."
Tevez is not with the City team in Portugal as he begins a training regime designed to get him back up to match fitness. He has not been registered in City's European squad.