## 1 Introduction  
Metasurfaces have emerged as a transformative technology for manipulating electromagnetic waves with unprecedented control and flexibility. These artificial surfaces, consisting of subwavelength structures, have opened new avenues for tailoring the transmission, reflection, and scattering properties of electromagnetic waves. By designing metasurfaces with polarization-dependent characteristics, dynamic control over wave behavior based on the polarization state of the incident waves can be achieved. A metasurface is a two-dimensional (2D) form of metamaterials, consisting of a planar medium, which can manipulate wavefronts of electromagnetic (EM) wave by introducing discontinuities of the field on the interface [1, 2] to obtain uncommon properties [3], such as negative refraction [4, 5], perfect lensing or super lensing [6], and holography [7]. These properties led to practical applications, including surface plasmon metacouplers [8, 9], ultra-thin metalens [10], anomalous reflection or refraction [11], and many other applications [12, 13, 14].  
There are mainly two kinds of space-fed planar array antenna: transmit [15] and reflect array antenna [16]. In a transmit array, incident waves are transmitted to the other side and produce a forward beam, whereas, in a reflecting array, the energy is reflected and produces a backward beam. Considerable efforts have been made to extend their functionalities such as multiband operation [17], reconfigurability [18, 19], and multibeam applications [20, 21].  
In recent years, the field of metasurfaces has witnessed significant advancements in the manipulation of electromagnetic waves, particularly concerning polarization-dependent behaviors. These breakthroughs include novel spin-decoupling strategies in liquid crystal-integrated metasurfaces for interactive metadisplays [22], the fabrication of polarization-dependent reflective metamaterials through focused ion beam milling [23], and the development of optical spin-symmetry breaking techniques that enable high-efficiency directional helicity-multiplexed meta holograms [24].  
Antennas exhibiting bidirectional radiation patterns [25; 26; 27; 28; 29] are required across numerous contemporary wireless communication implementations, including microcellular base stations, tunnel relay communications, indoor wireless connectivity, and radio-frequency identification (RFID) setups. In numerous instances, low- or medium-gain bidirectional antennas prove adequate. The conventional approach involves employing a multi-layer microstrip array configured in a back-to-back arrangement [25; 26; 27; 28; 29]. Nonetheless, significant hurdles are present, encompassing the intricate design of a feeding network for expansive arrays, pronounced insertion losses within the said network, and elevated fabrication expenses. Ensuring rapid and accurate target identification and tracking within specific military radar systems necessitates the development of an antenna system that seamlessly amalgamates the attributes of both reflect arrays (RAs) and transmit arrays (TAs). Consequently, possessing a comprehensive grasp of the methods for effectively unifying the capabilities of these two arrays within a singular antenna system stands is a pivotal consideration.  
In this study, we propose a dual-band polarization-dependent metasurface capable of switching transmission, and reflection characteristics. This metasurface is designed to operate at TE-polarization and TM-polarization states, enabling tailored responses based on the polarization of the incident waves.  
The remainder of the manuscript is structured as follows: Section 2 elucidates the underlying operational principles. In Section 3, an in-depth exploration and analysis of the designed unit cell are presented. Section 4 delves into the discourse surrounding the transmit-reflect array (TRA) metasurface. Finally, Section 5 concludes the paper.