INTRODUCTION Lower Gastrointestinal Tract is affected by a variety of Lesions which include both non–neoplastic and neoplastic pathologies. Colorectal cancers are frequent worldwide particularly in developed countries. Pathological examination of biopsies, polypectomy and resected specimens are vital for determining local extent of disease, patient management and prognosis assessment. AIMS AND OBJECTIVES The aim is to study the histomorphology of various lesions of colon and to evaluate the incidence, age and sex ratio. MATERIAL AND METHODS A two–year retrospective study was done from January 2017 to December 2018. 136 cases were evaluated from the archives of the Department of Pathology of GMC, Jammu. RESULTS Out of 136 specimens received, 94 were from anal canal and 42 from the Large Intestine. The non–neoplastic lesions 114, outnumbered the neoplastic lesions 22. Among the neoplastic lesions, 15 cases were benign, mostly of Juvenile Polyps. 7 cases were of Malignant Lesions. Most common histologic variant of malignant tumour were well differentiated adenocarcinoma and mucin secretin adenocarcinoma. Majority of the patients were between 3rd to 6th decade of life. Predominantly males were affected. Most common clinical complaint was per rectal bleeding.