Smith described it as a "brain fade" in his post-match press conference.
Kohli didn't cop it, alleging the visitors had done the same throughout the match.
"The umpires knew exactly what was going on," Kohli said.
"They've been doing that for the last three days and it has to stop.
"I saw that happening two times when I was batting out there. I pointed it out to the umpires ... that's why I was adamant.
"There are lines you don't cross on the cricket field.
"I don't want to mention the word, but it falls under that bracket."
Asked if that word was "cheating", Kohli replied: "I didn't say that, you did".
However, match officials suggested they were only aware of the one instance of Australian players seeking advice from the changeroom prior to a review.
Smith, speaking prior to Kohli, called it "a bit of a brain fade on my part".
"I was looking up at our boys. I shouldn't have done that," he said."Obviously I got hit on the pad and looked at Pete (Handscomb), Petey sort of said look up there.
"It's the first time it's happened."
Both umpires took Kohli aside after the incident, giving him yet another talking to during what has been an incredibly spiteful Test.
Smith and Kohli were involved in a handful of heated confrontations during the game.
Cricketers from both sides are likely to be hit with fines after a number of tense moments during the clash.
