"It's pretty much absurd I think, when Steven Smith did look up (to the team balcony after being given out lbw) we were more horrified than anyone else because we'd never seen that before," Saker told the Australian media today.
"We haven't got any elaborate sign system and when he did that it was quite a surprise to us. To be fair, if we have got this sign system then we got it wrong quite horribly, twice, with (David) Warner and (Shaun) Marsh (both fell to incorrect reviews in the second Test).
In the post-match conference, Kohli had alleged that he had twice seen Australians look towards the dressing for a DRS call.
"It's really offensive. It's probably the worst thing you can be called is cheats, that's an offensive thing. We've never done anything like that and we never will. You should have to back up what you say," said Saker further.
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The second Test saw plenty of heated moments with former Australian wicket-keeper Ian Healy gong to the extent of saying that he was starting to lose respect for the Indian captain.
"But we respect him as a player, he's an amazing player and his passion and the way he wanted to get his team up was quite evident out on the ground.
"There are times when you think he might have crossed the line, but a lot of teams have done that, and leaders have done that."
He is surprised that ICC did not take any action against players of the either team including Smith and Kohli as it was a high-intensity contest.
"It was quite amazing that nothing was done. In my time in the last three or four years those sort of things have been stamped out quite well, but it came back. It was more 70s or 80s stuff," Saker added.