This is done when there is explicit evidence to support separate annotations; usually it means that there is strong evidence for a more general annotation (parent term) and weaker evidence supporting a more specific annotation (child term).
From the GO annotation guide:
Uncertain knowledge of where a gene product operates should be denoted by annotating it to two nodes, one of which can be a parent of the other. For instance, a yeast gene product known to be in the nucleolus, but also experimentally observed in the nucleus generally, can be annotated to both nucleolus and nucleus in the cell component ontology. Even though annotation to nucleolus alone implies that a gene product is also in the nucleus, annotate to both so as to explicitly indicate that it has been reported in the two locations. The two annotations may have the same or different supporting evidence.