You are suppose to apply the ACL on one way, so the packets are going to have one source subnet (10.144.0.0 0.0.255.255, outside) and a destination (10.1.0.0 0.0.255.255, inside).So, why put it the other way (10.1.0.0 0.0.255.255 to 10.144.0.0 0.0.255.255) line if you are not going to have a match (there is no way a packet would have a source of 10.1.0.0 0.0.255.255 coming from outside) .
The only reason I can think is if you want to use the same ACL both ways (in and out) of the interface. Or there is something else I´m not seeing.
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