$S1:$ The efficiency of a heat engine can be $1,$ but the coefficient of performance of a refrigerator can never be infinity.
$S2:$ The first law of thermodynamics is basically the principle of conservation of energy.
$S3:$ The second law of thermodynamics does not allow several phenomena consistent with the first law.
$S4:$ A process,whose only result is to transfer heat from a colder to a hotter object, is impossible.
For $\eta=1 \text { (i.e. } 100 \%)$ either, $\mathrm{T}_{1}=\infty$ or $\mathrm{T}_{2}=0 \mathrm{K}$
As source at infinite temperature or sink at $0\, \mathrm{K}$ are not attainable.
Therefore heat engine cannot have efficiency $1$




