Limitation on State power and protecting the rights and freedoms of citizens are the major concerns of public law, in particular, constitutional and administrative law. In this regard, the establishment of the judicial review of the government's actions as a mechanism to prevent its arbitrariness was established. However, despite these concerns, in different legal systems, including the constitutional and legal system of the Islamic Republic of Iran, some of the government’s actions- for some reasons- have been excluded from the scope of judicial review. Accordingly, in this article, the authors intend to answer in a comparative- analytical way the question of which are the bases of non- reviewable acts of the two constitutional and the Islamic Republic legal systems. In other words, what actions and why are not in the scope of judicial review in each system and how can this withdrawal be evaluated? Principle 44 of the Constitution of the Constitutional legal system explicitly states that "the King is innocent of responsibility…", Moreover, in that system, other than Principles 89 and 71, there is no other Principle about judicial jurisdiction. With the exception of Principles 156 and 173, different institution’s actions under the control of the executive branch, as well as some of the functions of other institutions, are not under judicial review.