Choose the incorrect statement from the following

$S1:$ 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.

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Efficiency of heat engine, $\eta=1-\frac{\mathrm{T}_{2}}{\mathrm{T}_{1}}$

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 $1$

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