Could This Be The Concept Art For The New Hulk For "The Avengers"?

I came across this image when I was searching for some info on "The Avengers" 2012 film. The image was under the title of "Possible Concept Art For New HULK". I assume it's the Hulk for "The Avengers", but it could also be a possible concept art for the planned "Incredible Hulk" live-action tv show. Most likely it'll be for "The Avengers".