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OFFSET Function Issue Excel

I am trying to use the OFFSET function in Excel to pick up data from sheets and put it in the cell. I have this:

=OFFSET('140'!B$48,0,ROWS(Summary!L150))

When i copy down the cell to the below cell using the drag function; the Summary!L150 changes to Summary!L151 which is perfect however I also need it to change the sheet reference from '140' to '141' and keep counting up as i drag. I cannot seem to find away for it to change the sheet number up 1 with each new cell copy.

Eg:

Cell 1:

=OFFSET('140'!B$48,0,ROWS(Summary!L150))

Cell 2:

=OFFSET('141'!B$48,0,ROWS(Summary!L151))

Cell 3:

=OFFSET('142'!B$48,0,ROWS(Summary!L152))

Any advice here would be great as there are literally hundreds of sheets. Thank you in Advance.

I can't see the point of the ROWS function there - you could just put 1 instead. For the sheet name, you need INDIRECT and ROW or ROWS:

=OFFSET(INDIRECT("'"&Row(A140)&"'!B$48"),0,1)

for example.

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