Concept:
In HIV-TB coinfection, antitubercular therapy is usually started first. ART is started soon after, depending on CD4 count and clinical status, to reduce mortality while limiting complications like IRIS.
Step 1: Identify coinfection.
The patient has:
\[
\text{HIV + active tuberculosis}
\]
Step 2: Start tuberculosis treatment first.
Active TB should be treated immediately with ATT.
Step 3: Start ART soon after.
With CD4 count of 250 cells/mm\(^3\), ART is initiated after starting ATT, here after 2 weeks.