Homesick Tevez has rocked Eastlands by handing in a transfer request - pointing the blame at City bosses, including chief executive Cook.
The star's advisor Kia Joorabchian now claims City backtracked on verbal agreements during discussions over a lucrative new contract.
Follow my lead: Captain Tevez trains with new City signing Gai Assulin (left) looking on at Carrington today
He said: 'At the end of last season Carlos was very disappointed and upset after City didn't qualify for the Champions League.
'He'd seen things which had gone on in the season and he made his feelings known. He felt maybe the time had come for him to move on, but City wanted him to stay.
'Carlos believes that he had certain promises and personal assurances made to him, which had nothing to do with money and he was let down.
'The chairman Khaldoon Al Mubarak spoke to Carlos in August and made it clear they didn't want to lose him.
'There were issues Carlos raised and it was requested that if he stayed calm until after the transfer window, and City concentrated on their transfer targets, then in September hisconcerns would be addressed.
Stand-off: Garry Cook (right) has been accused of backtracking by Tevez's advisor Kia Joorabchian
'They made him some promises, he made them some promises. In his view they didn't keep theirs and he kept his.
'The specific details can't be revealed because we are bound by confidentiality. But City know those issues weren't about money. Their offer would have made Carlos easily the highest-paid Premier League player.'
Joorabchian is furious that the club have attempted to present Tevez's transfer request as an effort to securean improved deal.
He added: 'Garry Cook thinks he is bigger than Carlos Tevez. He is trying to make this an issue between him and me when it should be nothing of the sort.
'He might feel that he is a very important person but he isn't. Me and him aren't important enough. It's about Carlos and his relationship with the club.'
Fun and games: Tevez was jokingly given 50 lashes on his return by coach Attilio Lombardo, while a cheeky pal put a message on the dirty Hummers he arrived in (below)
Enlarge Joorabchian also suggested that there are emails that prove City approached Tevez - who returned to City training on Tuesday - about a new deal, rather than the other way around.
He said: 'City say they have emails saying this is all about money. They made Carlos a very generous offer which he rejected and there are many reasons for that. But I can tell you that there is no financial reasoning behind Carlos' decision.
'They can publish the emails if they want to but they have to do it in their correct chronological order and then everyone will see we have acted in a professional manner and have nothing to hide.'
Joorabchian was quick to reassure disgruntled City fans that Tevez will continue to give his all for Roberto Mancini's side while he remains with the club.
He added: 'He is a pro and will continue to play and give 100 per cent as he has always done. It has been said City will sue for a breach of contract but on what grounds? All he's done is simply request a transfer.'
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