I have found solution by overriding the controller

import logging
from odoo.addons.web.controllers.action import Action
from odoo.exceptions import AccessDenied
from odoo.http import Controller, request, route


_logger = logging.getLogger(__name__)


class SecureAction(Action):

    @route('/web/action/load', type='json', auth="user")
    def load(self, action_id, additional_context=None):
        retval = super().load(action_id, additional_context)
        if 'id' in retval:
            window_action = request.env['ir.actions.act_window'].sudo().browse(retval.get('id'))
            if window_action.allowed_groups_id:
                if not any(allowed_group in request.env.user.groups_id for allowed_group in window_action.allowed_groups_id):
                    raise AccessDenied(
                        '{} ({}) can only be accessed by {}'.format(
                            window_action.display_name,window_action.xml_id,', '.join(window_action.mapped('allowed_groups_id.full_name')))
                    )
        return retval

Also adding special field in Window Action

from odoo import models, fields, api, _
from datetime import datetime, timedelta
import logging

_logger = logging.getLogger(__name__)

class WindowAction(models.Model):
    _inherit = 'ir.actions.act_window'

    allowed_groups_id = fields.Many2many('res.groups',relation="rel_allowed_groups_window_action")

    

View code

<odoo>
    <record id="view_window_action_form" model="ir.ui.view">
        <field name="inherit_id" ref="base.view_window_action_form"/>
        <field name="model">ir.actions.act_window</field>
        <field name="arch" type="xml">
            <notebook>
                <page name="allowed_groups" string="Allowed Groups">
                    <field name="allowed_groups_id" nolabel="1">
                        <tree editable="bottom">
                            <field name="full_name"/>
                        </tree>
                    </field>
                </page>
            </notebook>
        </field>
    </record>
</odoo>

Anybody else have another idea?