As per my understanding,
Theta is making acute angle (angle of inclination) when given slope or m is positive.
so that alpha is obtuse angle and line is with a positive slope.
Here, angle of inclination is acute.
but, in negative slope the angle of inclination is obtuse,
Here , m= tan (180 - theta)= -tan theta {angle of inclination is obtuse}.
It seems, in general theta is the interior angle of the triangle, opposite to the origin ( formed by angle of inclination and two axis ).
Please, wait for Team's response.