I had to go back and remind myself what pic you were asking about.
That panel comes from the New Avengers Illuminati mini-series, issue 1. The Illuminati, a secret group of powerful and influential heroes (Iron Man, Black Bolt, Professor X, Namor, Mr. Fantastic, and Dr. Strange) are captured on the Skrull homeworld shortly after the events of first Kree - Skrull war (Avengers v1 #93-97 (1971-1972)). Shape-shifted into the Avengers, the Skrulls attempt to fool the captive Tony Stark into believing he is being rescued. Seeing through the deception, mainly because no one outside of the members of the Illuminati knew what they were doing, a naked Tony proceeds to surprise and defeat the Skrulls present.