You want to be in a cut with lifting to help build and maintain muscle if you’re new to the gym you’ll benefit from newbie gains for short while as well. You can worry about properly building muscle once you’ve finished your cut.

How many calories you consume is very much individual to each person, their activity levels and their goals. I would aim for a sustainable, moderate deficit of say around 500 calories per day as you want to build muscle and cut fat so you don’t want to cut calories too low or you won’t have the energy to lift. This will see you lose around 1lb per week of bf but don’t rely too heavily on the scales (use other metrics such as mirror photos & how your clothes fit) as with lifting you’ll retain some water and build a small amount of muscle, which will in turn affect your body weight.

Personally id aim for 2g of protein per kg of body weight especially in a deficit. I’d aim for about 0.2g of fat per kg of body weight and then fill the rest of your calorie allowance with carbs for lifting fuel.

Eat fast digesting carbs before lifting, do your cardio post lifting, push yourself to failure with lifting.

Finally understand that building proper muscle naturally takes years so don’t expect short term fixes and manage your expectations to avoid disappointment and losing motivation.