Remove py.path special handling from io.common

[nandahkrishna]

• closes Deprecate py.path support #26450
• tests added / passed
• passes git diff upstream/master -u -- "*.py" | flake8 --diff
• whatsnew entry

[nandahkrishna]

Just an initial commit, with the DeprecationWarning added in io/common.py on py.path.local import. Please do tell me if this is right, and what I must change/how I should proceed. Thanks.

[codecov]

Codecov Report

Merging #26458 into master will decrease coverage by <.01%.
The diff coverage is 66.66%.

@@            Coverage Diff             @@
##           master   #26458      +/-   ##
==========================================
- Coverage   91.73%   91.72%   -0.01%     
==========================================
  Files         174      174              
  Lines       50754    50756       +2     
==========================================
- Hits        46560    46557       -3     
- Misses       4194     4199       +5

Flag	Coverage Δ
#multiple	90.23% <66.66%> (-0.01%)	⬇️
#single	41.69% <66.66%> (-0.09%)	⬇️

Impacted Files	Coverage Δ
pandas/io/common.py	91.41% <66.66%> (-0.43%)	⬇️
pandas/io/gbq.py	78.94% <0%> (-10.53%)	⬇️
pandas/core/frame.py	97.02% <0%> (-0.12%)	⬇️

---

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[codecov]

Codecov Report

Merging #26458 into master will increase coverage by 0.02%.
The diff coverage is 100%.

@@            Coverage Diff             @@
##           master   #26458      +/-   ##
==========================================
+ Coverage   91.73%   91.75%   +0.02%     
==========================================
  Files         174      174              
  Lines       50754    50654     -100     
==========================================
- Hits        46560    46480      -80     
+ Misses       4194     4174      -20

Flag	Coverage Δ
#multiple	90.26% <100%> (+0.03%)	⬆️
#single	41.73% <100%> (-0.05%)	⬇️

Impacted Files	Coverage Δ
pandas/io/common.py	94.05% <100%> (+2.21%)	⬆️
pandas/io/gbq.py	78.94% <0%> (-10.53%)	⬇️
pandas/core/dtypes/common.py	95.85% <0%> (-1.6%)	⬇️
pandas/core/indexes/timedeltas.py	90.96% <0%> (-0.63%)	⬇️
pandas/core/indexes/datetimes.py	96.36% <0%> (-0.49%)	⬇️
pandas/core/indexes/frozen.py	91.78% <0%> (-0.33%)	⬇️
pandas/io/excel/_base.py	91.85% <0%> (-0.29%)	⬇️
pandas/core/frame.py	97% <0%> (-0.14%)	⬇️
pandas/core/sparse/series.py	93.18% <0%> (-0.13%)	⬇️
pandas/plotting/_core.py	83.77% <0%> (-0.13%)	⬇️
... and 25 more

---

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[WillAyd]

lgtm

[jreback]

pls move the import; otherwise lgtm. ping on green.

[nandahkrishna]

The import has been moved, and all checks pass. Is any other change required?

[WillAyd]

Thanks!