26-year-old player said he wanted to move because of its connection with "certain executives" at this club "deteriorating and can not be repaired".
But a senior club official describes it as "ridiculous and unreasonable."
If Tevez refused to play or retire, the club could ask for compensation on the agent and the former "owner" Kia Joorrabchian players on the ground of breach of contract.
The deal, which still remained three and a half years, estimated to be worth tens of millions of dollars.
Manchester City have decided not to sell Tevez after talks with club owner Sheikh Mansour.
This club also has rejected a written transfer request submitted by Tevez, who reportedly citing family reasons as a motive for his decision.
The Argentine said: "These things I have felt for some time and I had thought about it deeply."
In a statement, Tevez insists he does not "have a personal problem" with Roberto Mancini and thank the owner of the club.
Manchester City hope Tevez will continue to strengthen the team until mid next year when he could be sold.
But if Tevez refused, this club will be involved in legal disputes such as the ever involving a former Chelsea player Adrian Mutu.
Quality had to pay compensation of pounds 14 million for breach of contract after being fired in 2004 due to positive use cocaine.