Someone

{foreach from=$all_sections key=section item=subsections}
	{cycle assign=col values='col1,col2,col3'}
	{if $col == 'col1'}
		{assign var='col1' value="`$col1``$section`"}
	{elseif $col == 'col2'}
		{assign var='col2' value="`$col2``$section`"}
	{elseif $col == 'col3'}
		{assign var='col3' value="`$col3``$section`"}
	{/if}
	{foreach from=$subsections key=code item=subsection}
		{capture assign=temp}some text{/capture}
		{if $col == 'col1'}
			{assign var='col1' value="`$col1``$temp`"}
		{elseif $col == 'col2'}
			{assign var='col2' value="`$col2``$temp`"}
		{elseif $col == 'col3'}
			{assign var='col3' value="`$col3``$temp`"}
		{/if}
	{/foreach}
{/foreach}