My understanding of banding is that it occurs in areas of very gradual (slow) gradation (or color) change, in very smooth areas, like skies.
The gradation change is so slow, or gradual, that you see an edge form when crossing over from one pixel value to the next, like a set of steps vs a ramp.
I'm not sure it is the scanner at fault. Film grain or any other detail in the original can obscure or interfere with the visibility of the bands, so you don't often see them in 35mm film scanned to a high scale ratio, etc. I have seen them in 4x5 film scans only, since the grain is so fine.
My solution is to scan everything at 16 bit (all black and white negs for me), It produces many more potential values for a pixel to have. And I think it has to be done at the point of scanning from analog to digital (at the scan) rather than just taking an 8 bit depth file and converting it to 16 bit in the Pshop Image menu. Even at 16 bit, with a 4x5 image, with a clean winter sky, I can get them if I start to do too much graded curve adjustment, which is applied after scanning.
I'm not sure my explanation is physically accurate, but this seems to be how it works in my experience.