SO2+2HNO3→H2SO4+2NO2.
Oxidising agent- HNO3 The oxidation number of N decreases from +5 to +4. Thus, N itself is reduced.
Reducing agent- SO2. The oxidation number of S increases from +4 to +6. Thus, S itself is oxidised.
Note:
Any species that is oxidised acts as reducing agent.
Any species that is reduced acts as oxidising agent.