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 recent comments.
Tevez this week ended a self-imposed three-month exile when returning from Argentina, having been found guilty by the club of refusing to warm-up during City's Champions League match against Bayern Munich in September.
The erstwhile striker, despite saying he wanted to get back into the City side, arrived back in England straight after giving a lengthy interview on Argentinian television hitting out at his treatment by Mancini.
"I don't want to answer your question because the game is more important than this," Mancini 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. He and adviser Kia Joorabchian markedly failed to land a new club in the January transfer window, having given up on £9 million in wages and bonuses after leaving Manchester in October.