TCP/IP connection using AT commands

I am trying to establish the TCP/IP connection b/w two PC'S . One side I am using the AT commands on hyperterminal, the other side I am using the LABVIEW program to accept the data. but I am unable to do the TCP/IP connection.
Please look at the follwing responses i am getting I do suggest me where i am going wrong.

AT+COPS?

+COPS: 0,0,"IND airtel"

OK

AT+CREG?

+CREG: 0,1

OK

AT+CGATT?

+CGATT: 1

OK

AT+UPSND=0,8

+UPSND: 0,8,0

OK

AT+UPSD=0,1,"airtelgprs.com"

OK

at+upsd=0,7,"192.168.1.8"//my PC dynamic IP

OK

AT+UPSDA=0,3

OK

AT+UPSND=0,8

AT+UPSND=0,8

+UPSND: 0,8,1

OK

AT+USOCR=6

AT+USOCR=6

+USOCR: 0

OK

AT+USOLI=0,7004

AT+USOLI=0,7004

OK

AT+USOCO=0,"LAPTOP_3",7004//LAPTOP_3 is my PC name acting as server

AT+USOCO=0,"LAPTOP_3",7004

ERROR

AT+USOCO=0,"LAPTOP_1- PC",7004//tried with LAPTOP_1-PC , which is acting as client ,but again error

AT+USOCO=0,"LAPTOP_1- PC",7004

ERROR