Is there any possibility in linking between Epic ->Requirement->User Story and the reports associated to it
Sasis,
You can always create some sort of a report using the Impact for JIRA plugin (http://bit.ly/1tYPzxu) whic can display issue dependency, including Epic links, in a hierarchical way.
Luc
You can use the JIRA "Issue Linking" but you won't get any meanigful reports without adding plugins to report on links. And there is no way to restrict the way links are created, without doing custom dev.
Another option would be to look at Structure plugin to create a hierarchy and see it dashboard, reports etc.
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