The optical properties of an incident-side-dependent mirror based on a one-dimensional photonic crystal composed of nanocomposite layers containing vanadium dioxide nanoparticles were investigated theoretically using the transfer matrix method in the near-infrared spectral range. The influence of the incident angle and filling fraction of the vanadium dioxide nanoparticles on the reflectance and transmittance of the structure were studied. We found that the mirror is an incident-side-dependent reflector with nearly zero transmittance in the photonic bandgap regions. The incident-side-dependent properties of the mirror are more pronounced when the vanadium dioxide nanoparticles are in their metal phase. In addition, the mirror is a perfect reflector for incoming rays from one side and a perfect absorber for incoming rays from the opposite side. Such temperature-controlled and incident-dependent mirrors may find application in the design of various intelligent windows.