we know that entropy is a point function i.e. it is independent on path followed by the system. Let system changes its state from 1 to 2 by a reversible path, then system returns to its original state by following process 2 to 1. If process 2 to 1 is a reversible process then we can write
[1-2]∫(δQ/T)+[2-1]∫(δQ/T)=0
and if process 2 to 1 is irreversible then we can write
[1-2]∫(δQ/T)+[2-1]∫(δQ/T)<0
entropy is a point function it is not dependent on path followed, but when we changed process 2 to 1 from reversible to irreversible then equation changed, how it is possible?
Note: "[1-2]∫" indicates integration from limit 1 to 2.