Manuel Pellegrini says the match officials cost his side as Manchester City were beaten 2-1 at Everton in the first leg of the League Cup semi-finals.
Frustrated City boss Pellegrini pointed to two key refereeing decisions, questioning Lukaku’s role in the first goal and Mirallas’ challenge on Navas in the penalty area.
“The first half, they scored a goal that is quite clearly offside, and in the second half we should have had a penalty,” he told Sky Sports.
“(Lukaku) made a movement, participated in the play – it’s unbelievable that the referee and linesman didn’t think he was offside.
“Then the penalty of Navas – they are two important actions that can change the game. It is a foul inside the box, he touched the leg and it’s a clear penalty.”
But he remained optimistic, adding: “Losing 2-1 playing away is just 1-0 at home – we can do it.”