The result you get from reading the gel from the bottom up is called the anti-coding (or non-coding strand).

According to me,when this strand is transcribed the mRNA formed is not coding for any mino acid that is why this portion of gene is removed from DNA.

The top strand, which is drawn 5' to 3' and which contains the promoter sequences in the conventionally written orientation (such as the TATA box) and which has the same sequence as the new RNA (except for U instead of T) is the plus strand or the sense strand or the non template strand or the coding strand. The bottom 3' to 5' strand is the minus, or template, or antisense strand.

Your sequence therefore is the coding strand, but the RNA is transcribed off of the non-coding, template, or antisense strand.

AAC CT would produce TTG GA

The coding strand is the DNA strand that has the same base sequence as the RNA transcript. It contains codons, and the non-coding strand has anti-codons instead.

The non-coding side of DNA, also known as the non-coding strand or the template strand, serves as a blueprint for producing RNA molecules during the process of transcription. Unlike the coding strand, which has the same sequence as the RNA product, the non-coding strand has a complementary sequence to the RNA molecule, with the nucleotides A, T, G, and C pairing respectively with U, A, C, and G in RNA.