In a scanning electron microscope, the backscattered electron intensity modulations are at the origin of the contrast of like-Kikuchi bands and crystalline defects. The Electron Channeling Contrast Imaging (ECCI) technique is suited for defects characterization at a mesoscale with transmission electron microscopy-like resolution. In order to achieve a better comprehension of ECCI contrasts of twin-boundary and stacking fault, we report an original theoretical approach based on the dynamical diffraction theory. Our calculations lead to an explicit formulation of the backscattered electron intensity as function of various physical and practical parameters governing the experiment. Our model allows, first, the study of the specimen thickness effect on the channeling contrast on a perfect crystal, and thus its effect on the formation of like-Kikuchi bands. Then, our theoretical approach is extended to an imperfect crystal containing a planar defect such as twin-boundary and stacking fault, clarifying the intensity oscillations observed in ECC micrographs.