Angus McIndoe is always my first choice. Their food, staff, and atmosphere are all excellent.
Carmine's is great, but it is family-style, so be willing to split the dishes because I'm sure you won't want to bring left-overs to the theater.
It really depends on how hungry you are, but if you give yourself enough time, eating before a show should be fine. I wouldn't arrive at any restaurant near Times Square 6:30 or later if you intend to make an 8 o'clock curtain.
Also, reservations are the best way to go.
If you have the time, during the Summer, Little Italy has so many choices. Clearly a better choice for real Italian than Olive Garden (not that I don't enjoy the salad and breadsticks).
And there's a place across from Lincoln Center (I think it's called Josephine's?) that is a little pricier, but definitely worth it.
"It's the little things; the details, that distinguish the Barbra Streisands from the Rosalyn Kinds."~Gilmore Girls~